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1984 (11) TMI 132 - ITAT HYDERABAD-B
Extract:
.......accepting the proposition canvassed before us. 17. In the result, we hold that the status of the trustees under the trust deed dated 14-7-1920 should be held to be that of an individual and, therefore, we hold that the assessee is entitled to the deduction under section 80L. In view of our decision, all the four appeals filed before us are allowed.