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1983 (8) TMI 35 - MADRAS HIGH COURTExtract: .......es an inferential finding that the trust is a charitable institution as contemplated by s. 11 (1) of the Act, we are of the view that s. 104(2)(iii) of the Act is a bar for passing an order levying penal super tax in this case. We have, therefore, to answer the question in the affirmative and against the Revenue. There will be no order as to costs.
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