Moti Trut vs Commiioner Of Income Tax
Whether assessment of trust profits should be made under section 161 or section 164 of the Income Tax Act, 1961, when profits are credited to beneficiaries' accounts --- Held: Assessment should be under section 161, with income taxable in hands of beneficiaries.
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.