Mrs. Arundhati Balkrishna vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1989-03-01 AY: 1964-65 Section: 161(1), 166, 57(iii) Acts: Income Tax Act 1961 Result: Revenue Citation: (1989) 76 CTR (SC) 108 : (1989) 177 ITR 275 (SC) : (1989) 43 TAXMAN 50 A Justices: R.S. Pathak, C.J. & Ranganath Misra, J. Appeal No: Civil Appeals Nos. 80 & 81 of 1975

Whether proportionate interest paid by a trust on withdrawals for personal expenses of beneficiary is deductible against income from other sources --- Held No. Whether income includible in beneficiary's total income is income determinable under IT Act provisions in trust's case or actual income received from trust --- Held Income determinable under IT Act provisions in trust's case.

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Mrs. Arundhati Balkrishna vs Commissioner Of Income Tax

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