Supreme Court · 1964 INSC 139 · Decided 28 April 1964
Commissioner of Income-Tax, Patna v. Rani Bhuwaneshwari Kuer
- Court
- Supreme Court of India
- Citation
- 1964 INSC 139 · [1964] 7 S.C.R. 920
- Case number
- CIVIL APPEAL No. 620/1963
- Decided
- 28 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Indian Income-tax Act, 1922 (11 of 1922) s. 16(l)(cl and its proviso th1·ee-Deed of trust by assessee-Beneficiaries of the Trust are assessees and other persons-Trust and revocable with­ in siX years-If the income of the Trust can be included as part of the income of the assessee. The "Tekari Raj" exe:uted an indenture of trust d"ted January 20, 1941 whereby the "Tekari Raj" and certain Zarnindari proper­ ties owned by her were conveyed to certain named trustees to be held in trust, subject to conditions specified therein. This deed was created
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