Case Law Details
Case Name : M/s. Abad Trust Vs Asst. Director of Income tax -Exemption (ITAT Cochin)
Appeal Number : ITA No. 193/Coch/2016
Date of Judgement/Order : 19/04/2018
Related Assessment Year : 2007-2008
Courts :
All ITAT ITAT Cochin
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M/s. Abad Trust Vs Asst. Director of Income tax -Exemption (ITAT Cochin)
The provisions of section 161(1) of the Act are similar to section 2 1(1) and (2) of the Wealth-tax Act. The Supreme Court in CWT v. Trustees of H. E. H. Nizam’s Family (Remainder Wealth) Trust [1977] 108 ITR 555 also held that : “t
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