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1983 (3) TMI 19 - HC - Income TaxExtract: .......tion should be treated as charitable in its object, attracting thereby the exemption from the exigibility to tax. We, therefore, concur with the conclusions arrived at by the Appellate Tribunal. The question under reference is, accordingly, answered in the affirmative and so, in favour of the assessee. In the result, the R.C. is rejected. No costs.
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