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2013 (11) TMI 976 - HC - Income TaxDissolution clause in Trust deed – Exemption u/s 80G - Held that:- Earlier exemption certificate was granted to the assessee / trust which was valid for the period from 23rd May 2001 to 31st March 2004 - For the purpose of the exemption certificate under section 80G(5) there need not be any dissolution clause in the trust deed – Decided against Revenue.
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