2015 (9) TMI 856

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..... at:- Having regard to the amendment in Section 164(1) of the Income-Tax Act, 1961 by Finance (No. 2) Act, 1980 which has done away with the deeming provision whereby a trust under Section 164(1) of the 1961 Act could be assessed as though it was association of persons, the view taken by the High Court in the impugned order [2004 (9) TMI 92 - DELHI High Court] cannot be said to suffer from any lega .....

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..... ppellant : Mr. Arijit Prasad, Adv., Mr. S.W.A. Qadri, Adv., Ms. Sadhna Sandhu, Adv. for, Mr. B. V. Balaram Das, Adv. For the Respondent : Mr. S. Ganesh, Sr. Adv., Mr. M. K. Garg,Adv., Ms. Shakumbri Singh, Adv. ORDER We have heard Mr. Arijit Prasad, learned counsel for the revenue and Mr. S. Ganesh, learned senior counsel for the assessee. 2. Having regard to the amendment in Sec .....

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