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1991 (12) TMI 88 - AT - Income TaxExtract: .......ount in question cannot be treated as investment . Having regard to this fact, we are of the opinion, that the case of the assessee is beyond the ken of section 11(5). The assessee trust is, therefore, entitled to get benefit under section 11 of the Act. We uphold the order of the CIT(Appeals). In the result, appeal of the revenue stands dismissed.
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