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1992 (3) TMI 23 - CALCUTTA HIGH COURT
Extract:
....... Finance (No. 2) Act, 1980. Having regard to the facts and circumstances of this case, we are of the view that the trustees of the assessee-trust have to be assessed in the status of an individual . We, accordingly, return our answer in the affirmative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J. -I agree.