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2000 (3) TMI 202 - ITAT PUNE
Extract:
....... said Act. Since we have held that the donations received by the assessee except the sum of Rs. 1,00,301 are outside the provisions of sections 11, 12 and 2(24) (iia), this additional ground does not survive with reference to such contention. Accordingly, this ground is therefore rejected. 15. In the result, appeal of the Revenue is partly allowed.