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1991 (3) TMI 191 - AT - Income TaxExtract: .......run Kumar about the taxability of income in the hands of the trust. 24. All authorities cited from both sides have been perused and, if these are not discussed in detail, it is because these are distinguishable on facts and/or are not directly relevant. 25. In the result, I.T.A. No. 870/87 is allowed in full and I.T.A. No. 659/87 is allowed in part
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