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2013 (12) TMI 199 - ALLAHABAD HIGH COURTApplication of income - Held that:- The expenses were incurred on the foreign tour undertaken by the president of the assessee trust - Decided in favour of Revenue. Expenses for telephones, securities and membership of Indian Habitat World Centre - Held that:- If there were sufficient reasons for withdrawal of the exemption under Section 11 of the Act, then necessary proceedings will have to be started under Section 13 of the Act - The proceedings u/s 13 are independent - Decided in favour of Revenue.
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