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1971 (7) TMI 4 - SC - Income Tax
Trustee held the trust properties on behalf of others within the meaning of section 21(1) - assessee was assessable to WT u/s 21 in respect of the trust properties - beneficiary had a right to be maintained out of the income of the trust and some other beneficiaries had right to residence - shares of the beneficiaries were indeterminate and the assessee had to be assessed u/s 21(4)