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1982 (10) TMI 90 - AT - Income TaxExtract: .......ducational institution can be diverted for the personal use of the proprietor thereof, then the income of the educational institution will be subject to tax. 7. Hence, in any view of the matter, we do not find any scope for disallowance of the assessee s claim for exemption under section 10(22). The appeal is allowed and the assessment is annulled.
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