Home Case Index All Cases Wealth-tax Wealth-tax + HC Wealth-tax - 1973 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (4) TMI 26 - HC - Wealth-taxThis reference raises a short question of construction of section 21, sub-section (1), of the Wealth-tax Act, 1957 - Whether the trust property standing in the name of beneficiary is assessable in the hands of the trustee - test for this purpose is to see whether the asset forms part of the trust property
|