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1968 (1) TMI 6 - HC - Income TaxAssessee created a trust of his properties by a deed - under this deed, the income of the property, after deducting certain expenses, was to be distributed - Whether, the trust created by Karelal Kundanlal by a deed dated resulted in a revocable transfer of the assets within the meaning of section 16(1)(c) read with the first proviso
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