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2013 (6) TMI 913 - AT - Income TaxExtract: .......us, in which the trust was to be assessed, has to be as a trust and not as an AOP. Hence, we dismiss this ground of appeal of the Revenue and direct the AO to assess the assessee trust in the status of a trust and not as an AOP. 7. In the result, the appeal filed by the Revenue is dismissed. This Order is pronounced in the Court on 21st June, 2013.
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