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1994 (4) TMI 55 - HC - Income TaxExtract: ....... the Tribunal was justified in holding that the assessee had only a contingent interest in the trust and did not have a vested interest and, therefore, no income accrued and, consequently, in deleting the addition of Rs. 12,000 made by the Income-tax Officer. The reference is, accordingly, answered in favour of the assessee and against the Revenue.
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