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1980 (10) TMI 134 - ITAT PATNAExtract: .......lity cannot be subjected to tax in the hands of the assessee. Further, Guru-Dakshina or contributions by the persons other than Swayamsevaks as well cannot be assessed interest in the hands of the assessee. Therefore, following the aforesaid finding of the Tribunal, the finding of the AAC is maintained. 10. In the result, the appeals are dismissed.
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