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1990 (6) TMI 9 - CALCUTTA HIGH COURTExtract: .......re of the view that the Tribunal was wholly wrong in holding that the said trust was for the benefit of individuals who are determinate and known and, as such section 164(1) is not attracted. Accordingly, this question of law is answered in the negative and in favour of the Revenue. There will be no order as to costs. SUHAS CHANDRA SEN J. -I agree.
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