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2020 (11) TMI 378 - HC - Income TaxExemptions under sections 11 & 12 - assessee is involved in widespread commercial activities in nature of business and the activity of the assessee is covered under the provisions of section 2(15) - HELD THAT:- The questions proposed by the Revenue are no longer res integra in view of the judgment of this very Court rendered in the Tax Appeal[2020 (2) TMI 1359 - GUJARAT HIGH COURT] - All the questions proposed are squarely covered by the decision rendered in the case of Ahmedabad Urban Development Authority vs. ACIT (Exemption) [2017 (5) TMI 1468 - GUJARAT HIGH COURT]
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