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1994 (8) TMI 22 - HC - Income TaxExtract: ....... the capacity of the trust to do so, which is important. In this view of the matter our answer to the question is in the affirmative and against the assessee and is to the effect that the assessee is not entitled to the relief under section 80G of the Act in respect of the donations made to the said trust. No costs. Counsel s fee Rs. 1,000 one set.
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