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2005 (11) TMI 27 - SC - Income TaxTrust - exemption u/s 11 and 12 - allegation of violation of the Foreign Contribution (Regulation) Act, 1976 - trust was registered after the receipt of the amount by the assessee from Dubai, though it is claimed that the application for registration had been filed earlier - impugned order is set aside - matter is remitted to the HC for its fresh determination in accordance with law - HC could not have been dismissed the appeal on the ground that no substantial question of law arises
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