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1993 (11) TMI 112 - AT - Income TaxExtract: .......s of a trust. Considering all the facts and circumstances of the case, we follow the later decision of the Calcutta High Court and, accordingly, direct the revenue to assess the appellants in the status of an individual and, consequently, allow the deduction u/s 80L of the Income-tax Act. 13. In the result, the appeals of the assessees are allowed.
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