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1975 (11) TMI 14 - HC - Income TaxExtract: ....... in the deed including clause 2 can be stretched to hold that the same gave to the settlor a right to reassume power directly or indirectly over the income or the assets of the trust. In that view of the matter we answer the question referred to us in the affirmative and in favour of the assessee. There will be no order as to costs. DEB J.-I agree.
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