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1988 (3) TMI 21 - HC - Income TaxExtract: .......r section 11 of the Act. As We have held that the wakf in question is not a trust covered by section 11 of Income-tax Act, it follows that the second question has also to be answered against the assessee. Hence, the second question is answered in the negative and against the assessee. The assessee will pay the costs of the reference to the Revenue.
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