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1945 (3) TMI 18 - HC - Income TaxExtract: .......eir discretion, but whether on a perusal of the trust deed the beneficiaries and their individual shares can be determined. I therefore think that the Tribunal was right in its conclusion and the answer to the second question should be in the affirmative. Per CURIAM.--The assessee must pay the costs of the reference. Reference answered accordingly.
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