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1970 (4) TMI 10 - SC - Income TaxWhether the income of the trust properties were not specifically receivable by trustees on behalf of any person - The court shall proceed on the basis that it is `a person` within the meaning of section 2(9) - case clearly falls within the meaning of s. 41(1) - first proviso to that section is inapplicable to the facts of the case - It cannot be said that the income or profits in question are "not specifically receivable by the trustees on behalf of any one person" - Revenue's appeal dismissed
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