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1971 (8) TMI 8 - SC - Income TaxTrust Whether Revocable - portion of income from the trust properties which are settled on a third person is to be assessed in the hands of that third person and not in the hands of the settlor if the latter does not retain any power to deflect that amount - income accruing to the other beneficiaries could not be included in the total income of the assessee - question which was referred shall stand answered in favour of the assessee
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