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Trusts for the benefit of two minor children - provisions of section 64(1)(iii) invoked to include the income of trust into the income of assessee (Individual) - the deferment of the benefit is beyond the period of minority of the assessee s three sons since the assets are to be received by them when they attain majority the provisions of section 64(1)(v) have no application. - SC

Income Tax - Trusts for the benefit of two minor children - provisions of section 64(1)(iii) invoked to include the income of trust into the income of assessee (Individual) - the deferment of the bene .....

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