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1992 (1) TMI 141 - AT - Wealth-taxExtract: .......d in the like manner and to the same extent as the beneficiaries. Since in the present case the beneficiaries are individuals, assessee is entitled for exemption under s. 5(1)(xxiii) of the WT Act treating the status as individual. Therefore, we do not find any justification with the order of the Dy. CIT(A). 17. The appeal is, therefore, dismissed.
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