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1995 (8) TMI 316 - HC - Income TaxExtract: .......tion as referred by the Tribunal saying that the Tribunal was right in holding that the provisions of section 13 are not applicable in this case and that the assessee-trust is entitled to exemption under sections 11 and 12 of the Act. We answer the aforesaid question accordingly in the affirmative, in favour of the assessee and against the revenue.
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