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1971 (11) TMI 14 - HC - Income TaxPetitioner is a public and charitable trust - statutory conditions for exemption of accumulation prescribing the time limit, laid down in paragraphs 2 and 4 in Form No. 10 issued under rule 17 –whether these are ultra vires as the rule-making authority has exceeded its limit in including in the Form these paragraphs – held, yes
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