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2001 (4) TMI 928 - AT - Income TaxExtract: .......ritable purposes and not otherwise. 13. The circular issued by the CBDT (supra) is in consonance with the intention of the legislature and also the plain meaning that can be ascribed to s. 11 of the Act. Under these circumstances, we do not find any infirmity in the orders of tax authorities. We, therefore, dismiss the appeal filed by the assessee.
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