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1973 (7) TMI 20 - PATNA HIGH COURTComputing the total income - father settled property for minor's benefit - the income vested in trustees and the minor was not getting any benefit in the relevant year - " Whether, on the facts and in the circumstances of the case, Rs. 2,412 should have been included in the total income of the assessee in the relevant year under section 16(3)(b) of the Indian Income-tax Act, 1922 ? " – Held, no - it is clear that although the income was in the hands of the trustees no part of it was either actually received by the minor daughter of the assessee nor did it accrue to her nor she derived any benefit out of the income in the hands of the trustees
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