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1980 (4) TMI 66 - HC - Income TaxExtract: .......ences that we have come to the conclusion that so far as the Durga Trust is concerned at least, it is eligible for the exemption contained in s. 11 of the 1961 Act. We, therefore, answer the question referred to us in the affirmative and in favour of the assessee. So far as the Durga Trust is concerned, there will be, however, no order as to costs.
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