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1981 (4) TMI 75 - HC - Income Tax
Extract:
.......iable to be assessed to any tax on the income by way of donation to the HCJ Trust. In the view which we have taken, the questions referred have to be answered as follows Question No. 1.-In the affirmative and in favour of the assessee. Question No. 2.-In the affirmative and in favour of the assessee. The assessee to get the costs of this reference.