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1997 (2) TMI 67 - GUJARAT HIGH COURTExtract: ....... deductible amount received by the assessees from these discretionary trusts were eligible for deduction under section 80K. Question No. 2 referred to us is, therefore, answered in the affirmative, against the Revenue and in favour of the assessee in both these references. Both the references stand disposed of accordingly with no order as to costs.
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