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1994 (11) TMI 156 - AT - Income TaxExtract: .......concur with the finding given by Brother J.M. in his order about non-applicability of provisions of s. 164(1) in the case of an assessee-trust for the income receivable for and on behalf of the beneficiaries whose shares are specified and determinate. I am also in agreement with him about deductions claimed towards advertisement and bonus expenses.
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