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    <description>The Tribunal allowed the appeals and granted the assessee exemption under Section 10(22A) of the IT Act for the relevant assessment years. The Tribunal held that the authorities were unjustified in denying the exemption, emphasizing the company&#039;s philanthropic objectives and the need to interpret Section 10(22A) liberally to support philanthropic institutions.</description>
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      <title>1992 (12) TMI 69 - ITAT CALCUTTA-D</title>
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      <description>The Tribunal allowed the appeals and granted the assessee exemption under Section 10(22A) of the IT Act for the relevant assessment years. The Tribunal held that the authorities were unjustified in denying the exemption, emphasizing the company&#039;s philanthropic objectives and the need to interpret Section 10(22A) liberally to support philanthropic institutions.</description>
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