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1985 (1) TMI 72 - ITAT AHMEDABAD-BExtract: .......hat however does not mean that the income can be regarded as the income of the assessee. We therefore hold that the income of the trust cannot be regarded as the income of the assessee. On this point the appeal is allowed. Para No. 10 to 14 have been deleted as they are not related to the main issue. 10. In the result, the appeal is partly allowed.
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