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2007 (8) TMI 315 - MADRAS HIGH COURTClaim for exemption in respect of agricultural income derived from property held in trust for religious/charitable purpose - claim of the assessee for exemption can be accepted if assessee proves its status as a charitable institution - since admittedly the petitioner had not produced the trust deed before the revisional authority, the matter merits to be remitted back to the revisional authority concerned to verify the trust deed to consider the claim for exemption
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