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1951 (1) TMI 44 - HC - Income TaxExtract: .......nswered as follows The last paragraph of Section 4(3)( xii) of the Indian Income-tax Act governs only the word "trust" and does not govern the words "other legal obligation" which appear in Section 4(3) (i ) of the Act. The assessees are entitled to the costs of these proceedings. Certified for two counsel. Banerjee, J.-I agree.
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