1995 (8) TMI 47

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..... e(s) : B. M. LAL., R. N. RAY JUDGMENT Heard Shri Ashok Kumar for the Revenue, and Shri R. P. Goel for the assessee, on the question of admission. This is a reference application under section .....

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..... ine ignoring the fact that the creation of the trust was nothing but a colourable device to avoid the proper tax incidence ? " The Income-tax Appellate Tribunal is directed to draw up a statement of .....

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