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1971 (11) TMI 33 - ANDHRA PRADESH HIGH COURTTrust – bearing the name of a private person - - income from the trust properties While determining nature of the trust, its object has to be looked into - assessability to tax - trusts created wholly for religious and charitable purposes and that they, therefore, attract the provisions of section 4(3)(i) of the Income-tax Act of 1922 and section 11 of the Income-tax Act of 1961 and also section 5(1)(i) of the Wealth-tax Act of 1957
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