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2005 (1) TMI 355 - ITAT MADRAS-BExtract: .......ting for earning profit and also without tracing the definite path of movement of trust funds to the personal account of trustees and collection building fund out of books. In view of this, we incline to allow the grounds of assessee. In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed.
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