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2008 (9) TMI 917 - GUJARAT HIGH COURTExtract: ....... the revenue and against the assessee and hold that the Appellate Tribunal was not right in law and on facts in holding that share income of the assessee as a beneficiary from M/s. Bharat Trust / Navbharat Trust, Norma Trust should be assessed on substantive basis. 16. All these references are accordingly disposed off without any order as to costs.
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