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1990 (7) TMI 39 - HC - Income Tax

The High Court of Bombay held that the income of a trust with minor beneficiaries should be assessed in the same manner as it would have been on the beneficiaries individually. The assessment in the status of a body of individuals was not justified. The rule was made absolute in favor of the petitioners. (Case citation: 1990 (7) TMI 39 - BOMBAY High Court)

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