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1995 (8) TMI 60 - ALLAHABAD HIGH COURTExtract: .......rverse so that interference by the High Court may be necessary. Since the institution of the assessee is completely charitable, as such it is not subject to tax under sections 12 and 13 of Act. Interest imposed for non-payment of tax was also erroneous. With these findings, we answer this reference in favour of the assessee and against the Revenue.
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