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2013 (5) TMI 239 - UTTARAKHAND HIGH COURTReceipt of money from the State Government to be distributed to distributing agencies - balance amount left was treated to be income in assessee's hand - Tribunal deleted the additions - Held that:- On an admitted facts and circumstances of the case, that the assessee was only a trustee holding those monies for the benefit of others and, accordingly, no income accrued in its hands. Conclusion of the Tribunal is final - in favour of assessee.
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