TMI BlogAssociation of person (AOP) - assessment of trust - assessee cannot be taxed as an AOP and that the...Association of person (AOP) - assessment of trust - assessee cannot be taxed as an AOP and that the shares of each beneficiaries are determinate and known and accordingly the income shall be taxed only in the hands of such beneficiaries and not in the hands of the assessee trust. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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