Only income which is in violation of Sec. 13 would be subject to maximum marginal rate: ITAT

INCOME TAX: Once there was a violation of section 13(1)(c) or section 13(1)(d) by a trust registered under section 12AA, then entire income of trust was not chargeable to tax at maximum marginal rate (MMR) and its only that part of income which had violated said sections would suffer MMR as per proviso to section 164(2)

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