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Benefit of exemption u/s 11/12 - no material which could suggest that the assessee association has...

Benefit of exemption u/s 11/12 - no material which could suggest that the assessee association has deviated from its objects which it has been pursuing since past many decades. In our humble opinion and understanding of law, proviso to section 2(15) of the Act is not applicable to the facts of the case and the assessee-association deserves benefit u/s 11/12 - AT .....

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