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1982 (12) TMI 56 - AT - Income TaxExtract: ....... Commissioner (Appeals) had relied on a decision of this Bench in a similar issue in the case of Kasturba Medical College Trust created by the Academy of General Education, a reference to which is made by him in para 5 of his order. 14. For the reasons stated, we would uphold the Commissioner (Appeal s) findings and dismiss the departmental appeal.
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