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1990 (7) TMI 39 - HC - Income Tax

  1. 1970 (4) TMI 27 - SC
  2. 1990 (7) TMI 37 - HC
  1. 2025 (4) TMI 1227 - HC
  2. 2025 (4) TMI 654 - HC
  3. 1995 (12) TMI 18 - HC
  4. 1993 (12) TMI 20 - HC
  5. 2007 (11) TMI 335 - AT
The High Court of Bombay held that the income of a trust with minor beneficiaries should be assessed in the same manner as it would have been on the beneficiaries individually. The assessment in the status of a body of individuals was not justified. The rule was made absolute in favor of the petitioners. (Case citation: 1990 (7) TMI 39 - BOMBAY High Court)

 

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