Trust to be taxed at maximum marginal rate if it wasn't registered u/s 12A: ITAT

IT : Where assessee-trust was not registered under sec. 12A and its trustees were filing their own returns also showing taxable income, AO rightly concluded that assessee-trust was to be treated as an AOP and its income would be brought to tax at Maximum Marginal rate as per provisions of section 164(1)

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