Calculation of the deduction u/s. 11(1)(a) - Having found that trust is entitled to exemption under s....

Calculation of the deduction u/s. 11(1)(a) - Having found that trust is entitled to exemption under s. 11(1), we are to go to the stage of income before application thereof. Thus the accumulation u/s 11(1)(a) should be allowed as claimed by the Assessee - AT .....

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