2024 (2) TMI 409

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..... he trust - violation of section 11(2) read with section 11(3)(d) of the Act as payment was made to CIMS Hospital Pvt. Ltd. for Linac machine - as decided by HC [ 2019 (4) TMI 291 - GUJARAT HIGH COURT] reasons recorded it is evident that the AO has consciously decided that there was violation of section 11(3)(d) of the Act, and since on the reasons recorded, the AO could not have formed the belief .....

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