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1994 (12) TMI 56 - HC - Income TaxExtract: .......ent the provisions of section 13(1)(c)(ii) by channelising the donations through trusts. In that view of the matter, we do not find any infirmity in the finding of the Tribunal. We, therefore, answer the question referred to us in the affirmative and in favour of the Revenue. In the facts and circumstances of the case, we make no order as to costs.
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