Case Law Details
Case Name : ITO Vs Aam Family Private Trust (ITAT Mumbai)
Appeal Number : ITA No. 2829/Mum/2022
Date of Judgement/Order : 23/02/2023
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Mumbai
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ITO Vs Aam Family Private Trust (ITAT Mumbai)
ITAT Mumbai held that provisions contained in section 56(2)(x) of the Income Tax Act are not attracted in case of the trust created for the benefit of the members / relatives of the settler who have been identified as beneficiaries.
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