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1979 (3) TMI 99 - AT - Income TaxExtract: .......o invoke the provisions of s. 164 of the Act to levy tax at the maximum rate of 65 per cent on the ground that the shares of the beneficiaries under the trust deed were unknown or uncertain or indeterminate. We therefore, respectfully follow the said decision and confirm the orders of the AAC as correct. 8. In the result, the appeals are dismissed.
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