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1981 (4) TMI 32 - CALCUTTA HIGH COURTExtract: .......ust be answered in the affirmative and in favour of the assessee. So all the questions are answered in favour of the assessee. Questions Nos. and 3 both are answered in the affirmative and question No. 2 is answered by saying that there was a valid trust created in law. The parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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