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Charitable Trust's Exemption for Corpus Donations Upheld; Land Purchase from General Donations Qualifies u/ss 11 & 12.

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....Exemption u/s 11/12 - corpus donations - exemption to incomes of charitable trust - the investment in land had been made out of general donations, which fact has remained uncontroverted - claim of the assessee of utilization of amount incurred for purchase of land for the purposes of claiming exemption u/s 11/12 allowed.....

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