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2002 (5) TMI 855 - AT - Income TaxExtract: .......n similar circum-stances, the Assessing Officer allowed the interest from the trust to be assessed in the hands of the trustee under section 161 of the Act. In view of the aforesaid circumstances, I do not find any reason to interfere with the finding recorded by the Commissioner of Income-tax (Appeals). 4. In the result, the appeals are dismissed.
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