Supreme Court · 1972 INSC 288 · Decided 28 November 1972
The Trustees of Gordhandas Govindram Family Trust, Bombay v. The C.L.T. Bombay
- Court
- Supreme Court of India
- Citation
- 1972 INSC 288 · [1973] 2 S.C.R. 1050
- Case number
- CIVIL APPEAL No. 2382/1969
- Decided
- 28 November 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Wealth Tax Act, 1957, Ss. 3 and 5(1)(i)-Charging section not ex­ pressly mentioning association of persans as a chargeable entity-Trustees of a "''" whether can be charged as individuals-Construction of deed­ Trust whether a charitable trust within meaning of S. 5(1) (i) of Act. known as 'Gordhan­ das Govindram Family Trust'. In respect of the assessment years 1957-58 and 1958-59 the following two questions were referred to the High C-Ourt under S. 27(1) of the Wealth Taix Act 1957; (a) Whether on a true construction of the indenture of trust dated 11-6-1941 the
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