Trust's income tax liability determined by last will, not max rate. AO & CIT(A) erred in applying Sec 164(1). Sec 160(iv) applies.

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....Trust's income tax liability determined based on last will provisions, not maximum marginal rate - assessee's appeal allowed. AO and CIT(A) erred in applying Section 164(1) to tax at maximum marginal rate when share and income already determined by last will. Tax to be computed at normal rate per Section 160(iv) treating Trust as AOP, as contended by assessee.....