1984 (1) TMI 97

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....0-81, the previous year which ended on 31-3-1980. 2. The assessee is a trust assessed through its trustees in the status of an AOP. The income of the assessee is assessable under section 164(2) of the Income-tax Act, 1961 ('the Act') and that is why the status has been taken by the ITO as an AOP. 3. The assessee claimed before the ITO that it should be allowed relief under section 80L of the....

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....eral Clauses Act, 1897 states that the singular includes the plural unless the context points to the contrary. Hence, it was urged that the assessee should be taken as an individual for the purpose of relief under section 80L. Further, reliance was placed on the decision in the case of CIT v. Deghamwala Estates [1980] 121 ITR 684 (Mad.) for the proposition that a trust cannot be regarded as a BOI.....

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.... AAC erred in his decision. According to her, the case of Deghamwala Estates was wrongly applied to the facts of the case. Further, the AOP referred to in section 80L(1)(c) should belong to one of the territories mentioned in that sub-section. As the assessee admittedly did not belong to one of those territories, the AAC allowed relief erroneously. 6. Shri H.S. Parekh, the learned representativ....

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....ng to the system of community of property in the territories referred to in that clause applies only to the BOI but not to the AOP which precedes it in that clause. Hence, he urged that the relief has been properly given by the AAC. 7.1 have considered the contentions of both the parties as well as the facts on record. I have gone through the aforesaid order of the Tribunal in the case of Gopal....