2002 (12) TMI 617

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....n, J. - In pursuance of the directions of this Court, the Income-tax Appellate Tribunal has stated a case and referred the following question of law :- 'Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the income of the trust should not be assessed in the status of Association of Persons?' 2. The assessment years involved are 1....