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2012 (4) TMI 687 - AT - Income TaxExtract: .......on u/s.11 when the estimated capitation fees has been held fit for deletion by him entitling the assessee the claim of exemption u/s.11 of the Act. 15. In the result, the assessee’s appeals are partly allowed and the Revenue’s appeals are dismissed and the Cross objections filed by the assessee on the appeals of the Revenue are allowed.
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