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2001 (2) TMI 71 - HC - Income TaxExtract: .......Insaniyat Trust s case 1988 173 ITR 248 and Chandrika Educational Trust s case 19941 207 ITR 108 have been dismissed, respectively. The inevitable conclusion from the analysis made above is that the Tribunal was justified in its view. Accordingly, we answer the question referred in the affirmative, in favour of the assessee and against the Revenue.
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