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    <title>2022 (11) TMI 241 - ITAT JAIPUR</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming that the assessee is a representative assessee and a revocable trust. It ruled that the income should be taxed in the hands of the beneficiaries, not the trust. The decision favored the assessee, upholding the CIT(A)&#039;s order.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming that the assessee is a representative assessee and a revocable trust. It ruled that the income should be taxed in the hands of the beneficiaries, not the trust. The decision favored the assessee, upholding the CIT(A)&#039;s order.</description>
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