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1990 (8) TMI 133 - ALLAHABAD HIGH COURTExtract: .......as referred the same question of law to this court under section 256(1) of the Act for its opinion. In view of our decision in Income-tax Reference No. 372 of 1977 (CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust (No. 1) 1990 186 ITR 728), our answer to the question referred by the Tribunal is in the affirmative and in favour of the assessee.
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