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1980 (8) TMI 19 - HC - Income TaxExtract: .......such provision which would, make it a revocable trust in terms of sub-cl. (i) or sub-cl. (ii) of cl. (a) of s. 63 of the I.T. Act, 196I. In the premises, the question must be answered in the negative and in favour of the assessee. In the facts and circumstances of the case, parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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