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1996 (3) TMI 12 - MADRAS HIGH COURTExtract: ....... of the assessee herein, we hold that there is no infirmity in the order passed by the Tribunal, in coming to the conclusion that the income of the trust during the assessment year under consideration is not taxable in the hands of the minor. Accordingly, we answer the question referred to us in the affirmative and against the Department. No costs.
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