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1977 (4) TMI 68 - ITAT MADRAS-BExtract: .......trust satisfies the conditions of a charitable purpose as laid down in s. 2(15) for the years under appeal the trust must be regarded as having applied 75 per cent of its income or more for charitable purposes and the claim under s.11 is not defeated by the application of s. 13 of the Act. The assessee lsquo s appeals for all the years are allowed.
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