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2000 (3) TMI 175 - AT - Income TaxExtract: .......deration the entire conspect of facts. In our opinion, the assessee can be construed to be a public charitable trust. As such, it is entitled to get the benefit of section 11 subject to the fulfilment of other conditions contained in the section. Accordingly, we uphold the impugned order. 6. Inthe result the appeals of the Revenue, stand dismissed.
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