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1954 (3) TMI 85 - HC - Income TaxExtract: ....... we will express no opinion on the effect that this order might have upon the question as to whether the case has been taken out of the proviso, In our opinion, therefore, the Tribunal was right in the view that it took as to the liability of the trustees to pay tax at the maximum rate. The answer we must give to the question is in the affirmative.
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