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High Court Clarifies Assessing Officer's Authority to Evaluate Fund Application for Section 80G(5) Exemption in Tax Assessments.

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....Exemption u/s 80G(5) - Whether the funds are properly applied or not, can be examined by the AO at the time of framing the assessment. - ITAT has erred in law in refusing exemption to the assessee u/s 80G(5) - HC....

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