Supreme Court · 2022 INSC 533 · Decided 9 May 2022
V. Prakash @ G.N.V. Prakash v. M/S. P.S. Govindaswamy Naidu & Sons’ Charities Represented BY Its Managing Trustee & ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 533 · [2022] 18 S.C.R. 948
- Case number
- CIVIL APPEAL No. 3791/2022
- Decided
- 9 May 2022
- Bench
- VINEET SARAN, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 6
Headnote
Trusts Act, 1882- Validity of Appellant's claim to the office of founder trustee in the respondent-Trust- Held: The overwhelming evidence produced by the appellant in the Card issued by the Government of India as also his Income Tax assessments in India based on the certification of Chartered Accountant of his fulfilling the requirement of 'resident' in terms of s.6 of the Income Tax Act, 1961 has been taken to be of little value by the High Court
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