Assessee's Status Confirmed as Trust, Not AOP, Impacting Taxability and Income Taxation for Beneficiaries.

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....Treatment of assessee as trust or AOP - the observations of taxability of trust and income being offered to tax in the hands of the beneficiary are all inter-dependent based on the outcome of the status of the assessee which we have already held to be taxed only in the status of trust and not as AOP.....