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1999 (10) TMI 21 - HC - Income TaxExtract: .......Trust 1982 137 ITR 735 (Mad) and CIT v. Trustees of H. E. H. The Nizam s Charitable Trust 1981 131 ITR 497 (AP). None of these rulings has any relevance to the question that has been agitated before us. In view of the above discussion, we answer the aforesaid question in the affirmative, i.e., in favour of the assessee and against the Commissioner.
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