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1981 (10) TMI 80 - ITAT DELHI-AExtract: .......85,09,479 give a percentage of 18.5 per cent, which is less than 20 per cent. Thus, the prohibited category of persons mentioned in section 13(3) does not have substantial interest in the concern in which funds of the trust are invested and, therefore, the provisions of section 13(2)(h) are not applicable. 23. Inthe result, the appeal is dismissed.
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