Trust's Tax Payment Complies with Maximum Marginal Rate; Addition Not Justified u/s 56(2)(vi) Due to Consideration.

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....The fact that the trust had borne the tax at maximum marginal rate on its income has also not been controverted. Therefore the addition cannot be upheld on the applicability of clause (vi) of sub-section (2) of section 56 as the money received by the assessee is not "without consideration". - AT....