COMMISSIONER OF INCOME-TAX versus DR. ANAND SARABHAI TRUST
Representative Diagnostic Trust is entitled to deduct the trust or beneficiary of the arbitral trust directly from the Indian Income Tax Act, 1961, Sections 164 and 166, special deduction trust related to the new industrial under-tax trust, obtained from the new industrial initiative. The Court is on Indian remand for Income Tax Act, 1961, Sections 80K & 166
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