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2008 (2) TMI 261 - HC - Income TaxEducational institution - Nothing on record to show that the assessee’s trust was charging any capitation fee - verbal admission during the course of assessment proceedings by the managing director of the trust cannot be relied upon – moreover there is no irregularity in the accounts of the trust - no document to show that the trust is being run for any purpose of profit – exemption allowable u/s 10(22)
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