2006 (4) TMI 509

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....ot give rise to any substantial question of law. 2. The facts of the case are that the respondent--unit had filed its return of income for the asst. yr. 1995-96 claiming that its income is exempt from tax and not liable to be included in total taxable income in terms of Section 10(24) of the IT Act, 1961. The claim was rejected by the AO inter alia, on the ground that since trade union of the tru....