Commissioner Of Income Tax vs Dr. Anand Sarabhai Trust*
Whether distributions from discretionary trusts are assessable only in the hands of trustees under section 164 and not in the hands of beneficiaries --- Held No, following CIT vs. Kamalini Khatau. Whether amounts received from trusts are exempt from tax if paid out of dividends exempt under section 80K --- Held Matter remitted to High Court for fresh consideration.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.