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2009 (8) TMI 659 - PUNJAB & HARYANA HIGH COURTExemption- The assessee is running an educational institution and claimed exemption under section 11 of the Act in respect of its income. The Assessing Officer did not accept this plea on the ground that the assessee failed to file notification under section 10(23C)(vi). The Commissioner of Income-tax (Appeals) upheld the stand of the assessee. This view was affirmed by Tribunal. Held that- once all the requisite conditions under section 10(23C)(vi) had not been complied with, there would be no bar to seeking exemption under section 11.
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