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2010 (8) TMI 977 - HC - Income TaxExtract: ....... or dissolution, no part of the funds or properties are to be distributed among the trustees or even to the Settlor. We are, therefore, of the opinion that the Tribunal has rightly given direction to the appellant to grant the registration to the respondent under Section 12AA of the Act. Finding no infirmity with that order, we dismiss this appeal.
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