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    <description>The High Court upheld the Tribunal&#039;s decision regarding the revocable nature of the Trust, determining that the income should be taxed in the hands of the beneficiaries rather than the Trust itself. The Court dismissed the appeals, stating that no substantial question of law arose, and upheld the Tribunal&#039;s findings based on the relevant provisions of the Income Tax Act.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision regarding the revocable nature of the Trust, determining that the income should be taxed in the hands of the beneficiaries rather than the Trust itself. The Court dismissed the appeals, stating that no substantial question of law arose, and upheld the Tribunal&#039;s findings based on the relevant provisions of the Income Tax Act.</description>
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