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    <title>1984 (12) TMI 85 - ITAT BOMBAY-B</title>
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    <description>The Tribunal dismissed the appeals, upholding the Commissioner (Appeals) decision to allocate the excess income to the charitable trust based on the valid transfer of income rights by the beneficiaries, in accordance with the trust deed provisions and relevant legal provisions.</description>
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      <description>The Tribunal dismissed the appeals, upholding the Commissioner (Appeals) decision to allocate the excess income to the charitable trust based on the valid transfer of income rights by the beneficiaries, in accordance with the trust deed provisions and relevant legal provisions.</description>
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