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1983 (8) TMI 78 - ITAT ALLAHABAD-BExtract: .......ons of the trust deed, we are of the view that the wealth-tax authorities were not justified in not granting exemption to the assessee-trust under section 5(1)(i). In our view, the assessee was duly entitled to the said exemption and wealth-tax assessment should be modified for the assessment year in question, accordingly. 8. The appeal is allowed.
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