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2001 (5) TMI 29 - HC - Income TaxExtract: ....... child was born in August, 1977. What would have happened if Rakesh Mohan did not get a male child is also spelt out in the trust deed. The above being the position, the Tribunal was justified in its conclusion. The question referred is answered in the affirmative, in favour of the assessee and against the Revenue. The reference stands disposed of.
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