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1984 (12) TMI 18 - HC - Wealth-taxExtract: .......oor and down-trodden people is undoubtedly a charitable purpose and the constructive activities in accordance with the doctrine of Mahatma Gandhi must necessarily be held to be activities of general public utility. As a result of the aforesaid discussion, we answer the reference in the affirmative, in favour of the assessee and against the Revenue.
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