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1992 (8) TMI 48 - GUJARAT HIGH COURTExtract: .......he trust by overriding title even before it reached the assessee. Such income could not be assessed in her hands. On the very same reasoning, on absolutely identical facts, the question referred to us for our opinion has to be answered in the affirmative, in favour of the assessee and against the Revenue. The reference stands disposed of. No costs.
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