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2016 (11) TMI 1022 - HC - Income TaxDenial of exemption under Section 10(23C)(vi) - Held that:- In view of order passed by the Central Board of Direct Taxes vide order dated 16th March, 2007, which is applicable for Assessment Year 1999-2000 and onwards, the assessee/respondent is held entitled for exemption under Section 10(23C) (vi) of the Income Tax Act, 1961. Learned Tribunal has already affirmed the order of Commissioner of Income Tax (Appeals), who had allowed the exemption to the assessee/respondent, while allowing the appeal of the assessee.
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