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Exemption u/s. 10(22) - The recipient of the income must have the character of an educational institute...

Exemption u/s. 10(22) - The recipient of the income must have the character of an educational institute in India and its character outside India or it being a part of university existing outside India is not relevant for deciding whether its income would be exempt u/s. 10(22) of the Act or not. .....

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