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1994 (7) TMI 12 - RAJASTHAN HIGH COURTExtract: .......iew that the Income-tax Appellate Tribunal was right in holding that the shares of Smt. Jinia Bai and after her death the shares of the other beneficiaries in the trust income are determinate and known and the provisions of section 21(4) of the Wealth-tax Act do not apply. The reference is answered in favour of the assessee and against the Revenue.
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