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1996 (8) TMI 57 - MADHYA PRADESH HIGH COURTExtract: .......iaries had been determined. Therefore, this trust has to be assessed in a representative capacity under section 161 of the Act and it has been done by the Tribunal. Hence, we answer question No. (3) in favour of the assessee and against the Revenue. Accordingly, all the three questions are answered against the Revenue and in favour of the assessee.
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