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2001 (1) TMI 66 - DELHI HIGH COURTExtract: ....... income derived from property held under the trust. That being the position, the Tribunal was justified in its conclusion that the provisions of section 11(2) of the Act had no application to the facts of the case. The answer, therefore, is in the affirmative, in favour of the assessee and against the Revenue. Both the references stand disposed of.
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