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1984 (11) TMI 121 - AT - Income Tax

The dispute in the case pertains to exemption granted to a charitable trust for income from interest. The trust did not apply for accumulation of income, but it was spent in the following year. The Appellate Tribunal confirmed the exemption, citing a bona fide belief and lack of fault by the assessee. The appeal was dismissed.

 

 

 

 

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