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In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed
Bench: Shri N.V. Vasudevan & Shri Jason P Boaz
10. Before CIT(A), the Assessee submitted that the conclusion drawn by the AO are not factually correct. The Assessee submitted that it had not violated the provision of Karnataka Educational Institutions (Prohibition of Capitation Fees) Act of 1984. He drew attention of the CIT(A) to the observations of the AO in the order of assessment wherein the complaint