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2013 (11) TMI 503

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..... those institutions that impart training to enable to the trainee to seek employment or self-employment. The contention of the applicant is that they are eligible to benefit of exemption would be decided upon examination of course detail at the time of appeal hearing. - stay granted partly. - ST/436/12 - - - Dated:- 2-7-2013 - SHRI. P.K. DAS AND SHRI. MATHEW JOHN, JJ. For the Appellant: Ms. .....

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..... y are entitled to get cum tax benefit. 3. Ld. AR reiterates the finding of the Commissioner (Appeals). 4. After considering the submissions of both sides and the facts and circumstances of the case, we find that the exemption of vocational training institute would be extended only to those institutions that impart training to enable to the trainee to seek employment or self-employment. The con .....

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