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2012 (7) TMI 989 - AT - Income TaxExtract: .......old that the assessee is to be treated as educational institution. Once it is treated as educational institution, it is eligible for exemption u/s 10(23C)(iiiab) of the Act. Therefore, we do not find any infirmity in the order of the first appellate authority and as such we uphold the same. 7. In the result, the revenue’s appeal is dismissed.
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