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1992 (10) TMI 143 - ITAT PUNE
Extract:
.......t and proper to direct the Assessing Officer to assess the income of the constructive trusts in their representative capacity as per section 94 of the Indian Trust Act, at the maximum marginal rate. In this view of the matter the order of the Dy. CIT(A) is upheld on different reasons. 16. In the result, appellants fail and the appeals are dismissed