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1984 (6) TMI 61 - AT - Income TaxExtract: .......is the provisions of the Indian Trusts Act. 20. For the reasons stated above, I set aside the orders of the income-tax authorities and restore the case once more to the file of the ITO with a direction to frame the assessment afresh accepting the assessee s contention that no income is taxable in its hands. 21. In the result, the appeal is allowed.
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