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1945 (9) TMI 2 - HC - Income TaxExtract: ....... good charitable bequest, and if it is a good charitable bequest, it falls within the terms of Section 4(3)(i) and is a trust for charitable purposes. I therefore agree that the answer to the question referred to the Court should be in the affirmative and the Commissioner should pay the costs of the reference. Reference answered in the affirmative.
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