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1991 (2) TMI 181 - AT - Income TaxExtract: .......t, the trust having not infringed any of the provisions contained in section 13(1) and (2), the exemption that was denied to it under sections 11 and 12 of the Act is not proper in the circumstances of the case. The assessing officer is accordingly directed to allow exemption under section 11 to the assessee. 8. In the result, the appeal is allowed
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