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2017 (9) TMI 1294 - HC - Income TaxDenial of benefit of Section 11 - Assessing Officer was directed by the First Appellate Authority to verify whether general administrative and employee expenses have been applied towards the object of the trust or not - Held that:- The Tribunal noted that these grounds have already been dealt with, and on facts, findings have been recorded against the Revenue and in favour of the assessee. Once the orders of the Tribunal to that effect have been upheld by this Court and no factual distinction being brought on record for the assessment year in question, the Tribunal followed and applied the earlier orders to the assessment year in question/under consideration. We do not see any reason to interfere with such an order of the Tribunal. It does not give rise to any substantial question of law. The findings are essentially on facts. Once they are not found to be perverse or vitiated by any error of law apparent on the face of record, then there is no merit in the Appeal. It is dismissed. There shall be no order as to costs. - Decided against the revenue.
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