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1987 (6) TMI 75 - ITAT BOMBAY-BExtract: .......t be discussed. From these instances, no inference that the corpus donations were not really towards corpus could be drawn. We find that there is no nexus between the corpus donations and services rendered by the use of the Hall. We, therefore, confirm the order of the Commissioner of Income-tax (Appeals) on this point. 10. The appeal is dismissed.
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