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1963 (9) TMI 78 - HC - Income TaxExtract: .......the trust. For these reasons, section 16(1) (c), proviso 1, is not applicable to the facts of this case. 13. Our answers to the question referred to us are as follows Question No. 1 - In the affirmative. Question No. 2 - In the affirmative. The Commissioner will pay to the opponent the costs of this reference. Questions answered in the affirmative.
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