1989 (9) TMI 93 - MADHYA PRADESH HIGH COURT

Extract:
....... institution, then there would be no way to preserve the corpus of the trust for deriving income. We respectfully agree with that decision. For all these reasons, our answer to the question referred by the Tribunal is in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.