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Institution's Tax Exemption Upheld Despite Less Than 50% Government Grants u/s 10(23C)(iiiab) of Income Tax Act.

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....Exemption u/s 10(23C)(iiiab) - As per AO grants received during the year were not received wholly from Government but from other sources also - institutions receiving substantial grant less than 50% of the total contribution by the Government - Exemption cannot be denied - AT....