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2008 (12) TMI 264 - AT - Income TaxExtract: .......on of s. 11 (5) of the Act was an impossibility. The case of the assessee trust, therefore, comes Within the ken of the maxim Lex non cogit ad Impossibilia. Taking into consideration the entire conspectus of the facts and respectfully following the precedent we uphold the impugned order. 10. In the result the appeal of the Revenue stands dismissed.
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