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2020 (1) TMI 919 - AT - Income TaxAssessment as individual or AOP - whether trust was assessable as an individual? - HELD THAT:- As relying on SHARDABEN BHAGUBHAI MAFATLAL PUBLIC CHARITABLE TRUST [2000 (9) TMI 45 - BOMBAY HIGH COURT] wherein the trust was treated as individual, therefore, the Assessing Officer is directed to tax the assessee by treating individual instead of AOP. - Appeal of the assessee is allowed.
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