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1981 (7) TMI 11 - HC - Income TaxExtract: .......No. 1. W.T.R. No. 18/1976 Whether, on the facts and in the In the affirmative and against circumstances of the case, the Appellate, the assessee. Tribunal was justified in law in holding that as on October 30, 1970, Shri Harshadrai was the sole beneficiary under the trust, A-1, as modified by deeds, A-2 and A-3 ? There will be no order as to costs.
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