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2004 (6) TMI 584 - AT - Income TaxExtract: .......e trust. 6. Viewed in the backdrop of these factual and legal perspective, we feel that this is a fit case for allowing benefit of accumulation as per the provisions of section 11(2). We, therefore, reverse the findings of the learned CIT(A) on this count and allow the appeal of the assessee. 7. In the result, the appeal of the assessee is allowed.
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