Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1985 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (1) TMI 71 - ITAT AHMEDABAD-BExtract: .......t, however, does not mean that the income can be regarded as the income of the assessee. We, therefore, hold that the income of the trust cannot be regarded as the income of the assessee. On this point, the appeal is allowed. 10 to 14. These paras are not reproduced here as they involve minor issues. 15. In the result, the appeal is partly allowed.
|