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2002 (2) TMI 86 - HC - Income TaxExtract: .......been created and the assessee has no control over that fund. The assessee cannot use that fund other than the purpose for which the fund has been created. On these admitted facts, we find no infirmity in the view taken by the Tribunal. In the result, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue.
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