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2009 (6) TMI 694 - AT - Income TaxExtract: .......eration of the facts and the relevant case laws referred supra, we are of the considered view that the assessee trust is entitled to accumulation of income under section 11(2) of the Act and, accordingly, we confirm the finding of the learned CIT(A) on this count. It is ordered accordingly. 8. In the result, the revenue rsquo s appeal is dismissed.
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