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2002 (9) TMI 302 - MADRAS HIGH COURTTrust not assessable under section 164 Representative assessee In this case Madras High Court-held that the tribunal has rightly held that the commissioner was in error in revising the order of the Assessing Officer on the ground that the shares were indeterminate and that the trust deed is void and vagueness, thus setting aside the revision order. Decision in favor of assessee against the revenue.
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