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1984 (4) TMI 49 - RAJASTHAN HIGH COURT
Extract:
....... sum of rupees one lakh received by the assessee-trust from the Calcutta trust was liable to be included as part of the income of the assessee-trust under the provisions of s. 12(2) of the Act of 1961. We, therefore, answer the question referred to us in the negative, i.e., in favour of the assessee and against the Revenue. The costs are made easy.