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2019 (1) TMI 794 - ITAT DELHICharitable activities - provision of hostel facilities and transport facilities - exemption u/s 11 - Held that:- In the case of Delhi Public School Ghaziabad Society vs. ACIT [2018 (5) TMI 1482 - ITAT DELHI] we are of the considered view that hostel activities and transport activities of the assessee society are not in nature of business inasmuch as these two activities are incidental to the attainment of the main object of education. Accordingly, we allow the grounds of appeal raised by the assessee.
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