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    <title>1988 (7) TMI 122 - ITAT MADRAS-A</title>
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    <description>The tribunal set aside the assessment made by the Income Tax Officer (I.T.O.) and directed a fresh assessment in accordance with the law. The appeal was allowed, emphasizing that the assessment of the trustees should align with the liability of the beneficiaries, and there should be no independent assessment of the trustees apart from the beneficiaries.</description>
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      <description>The tribunal set aside the assessment made by the Income Tax Officer (I.T.O.) and directed a fresh assessment in accordance with the law. The appeal was allowed, emphasizing that the assessment of the trustees should align with the liability of the beneficiaries, and there should be no independent assessment of the trustees apart from the beneficiaries.</description>
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