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1999 (11) TMI 21 - HC - Income TaxExtract: ....... answer to the second question, though the issue raised in the said question is concluded against the Revenue by the decisions of the Supreme Court in Addl. CIT v. A. L. N. Rao Charitable Trust 1995 216 ITR 697 and S. RM. M. CT. M. Tiruppani Trust v. CIT 1998 230 ITR 636 However, in the circumstances of the case, there will be no order as to costs.
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