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1992 (11) TMI 16 - BOMBAY HIGH COURTExtract: .......ciaries of the income under the trust were the settlor s grand-daughters, Chhaya and Sangeeta. Pushpaben, the wife of the settlor s son, was not a beneficiary. Question No. 2 is answered in the affirmative and in favour of the assessee. Question No. 3 is answered in the affirmative and in favour of the assessee. There shall be no order as to costs.
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