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2021 (2) TMI 1205 - AT - Income TaxEligibility for exemption u/s 11 - charitable activity u/s 2(15) - whether the assessee’s activities falls within the sixth limb of charitable activity i.e. advancement of general public utility and in lieu of the services of consultancy and technical support assessee is receiving consultancy fee which is in nature of business income? - HELD THAT:- Both sides were in agreement that the issue in dispute is covered in favour of assessee and against Revenue as relying on own case [2019 (11) TMI 1036 - ITAT DELHI]. - Decided in favour of assessee.
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