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COMMISSIONER OF INCOME-TAX versus I..T.I. EMPLOYEES\' DEATH AND SUPERANNUATION RELIEF FUND


Income mutual concern is established for the benefit of the General Principal Trust Public Sector Company Trust Fund employees to invest interest in trust funds consisting of employees in front of the partnership, employer in front of the partnership, employer donation, etc. Holds authority. Not included in the Indian Income Tax Act, 1961, excluded under the mutual principle:

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