Tulsidas Kilachand & Ors. vs Commissioner Of Income Tax
Whether dividend income from shares held in trust by the assessee for his wife, under a declaration of trust not revocable for seven years, is liable to be included in the total income of the assessee under section 16(3)(b) of the Indian Income Tax Act 1922, despite the third proviso to section 16(1)(c) --- Held Yes.
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