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1991 (1) TMI 94 - HC - Income TaxExtract: .......to be so. In other words, it is for the Revenue to conclusively establish that the trust should be ignored and the real partners are the minors by admitting them to the benefits of the partnership. Such a burden has not been discharged in this case. For the reasons stated above, our answer to the question is in the negative and against the Revenue.
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