Supreme Court of India
Commissioner Of Income-Tax vs Ambalal Sarabhai D. Trust on 21 March, 1996
Equivalent citations: [1998]231ITR528(SC), AIRONLINE 1996 SC 636, (1998) 150 CURTAXREP 239 (1998) 231 ITR 528, (1998) 231 ITR 528
Author: N.P. Singh
Bench: N.P. Singh, S.C. Sen
ORDER N.P. Singh, J.
1. Leave granted.
2. The impugned order of the High Court is set aside. The High Court is requested to examine the question in the light of the judgment of this court in the case of CIT v. Kamalini Khatau with reference to the facts of the present case.
3. The appeal is allowed. No costs.