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The Tax Publishers2001 TaxPub(DT) 0681 (Bom-HC) : (2001) 249 ITR 0533 : (2001) 168 CTR 0501 : (2001) 114 TAXMAN 0019Director of Income Tax (Exemption) v. Sheth Mafatlal Gagalbhai Foundation TrustIn the Bombay High CourtS.H. Kapadia & J.N. Patel, JJ.
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