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1984 (12) TMI 36 - HC - Income TaxExtract: .......e matter to the Tribunal. The Tribunal will ascertain the facts regarding the assessment of the donor trusts and whether section 11 of the Act applied to such trusts and thereafter decide whether the provision of section 12(2) of the Act was rightly invoked by the Income-tax Officer or not. There will be no order as to costs. P. N. PYNE J.-I agree.
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