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Icrw Group Gratuity Trust, New Delhi vs Cit(Exemption), New Delhi on 21 October, 2021

sufficiently defined and identifiable by some common quality of a public or impersonal nature. Where there was no common quality uniting the potential beneficiaries into ... common quality, uniting potential beneficiaries into the class being essentially an impersonal one. This common quality he said was "definable by reference to what
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 0 - Full Document
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