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1983 (9) TMI 31 - HC - Income TaxExtract: .......robate of the will was obtained. 2. During the assessment year 1964-65, K. R. Patel and B. G. Amin received no income as trustees. 3. During the assessment year 1964-65, K. R. Patel and B. G. Amin were not liable to be assessed as trustees. The answer being in favour of the Revenue, the assessees shall pay to the Revenue the costs of the reference.
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