TMI BlogIncome attribution to trust - invoking section 61 - income taxable in the hands of the beneficiaries OR...Income attribution to trust - invoking section 61 - income taxable in the hands of the beneficiaries OR trust - revocable trust or not - Tribunal was perfectly justified in invoking Section 62(2) of the Act read with Section 61(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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