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2012 (10) TMI 750 - ITAT HYDERABAD
Capitation fees - recalling of the Order of ITAT - exemption u/s 10(23C) - CIT(A) has set aside the assessment on that issue to the file of the Assessing Officer, when he has no power to set aside an assessment order under provisions of the Act. - Held that:- order of CIT(A) set aside - matter remanded back to AO for fresh decision.