1991 (4) TMI 95

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.... on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of section 164(1) itself are not applicable and both the beneficiaries and their shares are known and determinate ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the decision of the Appellate Assistant Commissioner about the ch....