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Documents citing Shri Rajesh B. Rathi Trust vs Income-Tax Officer on 30 December, 1983

Income-Tax Officer vs Deepak Family Trust No. 1 on 15 June, 1988

6. On the other hand, Mr. H.M. Talati, the learned Advocate appearin g for the assessee, has not only supported the order under appeal but has further submitted that the point under considera tion had been gone through by the Madras Bench of the Tribunal in detail in the cases of Gopal Srinivasan Trust v. ITO [1983] 3 lTD 322 and by Pune Bench 'B' in the case of Shri Rajesh B. RathiTrust v. ITO [1984] 8 ITD 273 where it had been clearly declared by the said Benches of the Tribunal that the correct status in which a discretionary trust was required to be assessed would be as "individual" and the trust would be entitled to deduction Under Section 80L of the Act. Mr. Talati emphasised that in the said cases a number of authorities were examined to arrive at the above conclusion.
Income Tax Appellate Tribunal - Ahmedabad Cites 37 - Cited by 1 - Full Document

Sixth Income-Tax Officer vs Communidade De Mapusa on 3 September, 1985

In this behalf, he referred to us the decision of this Bench in Shri Rajesh B. Rathi Trust v. ITO [1984] 8 ITD 273 wherein this Bench was pleased to hold, in deciding the appeal filed by the assessee, to order adoption of a status different from the one adopted by the ITO. Thus, Shri Sathe submitted that it was permissible for us to look into the question of status and if we do not agree with the finding of the lower authorities, to give proper directions for adopting the proper status.
Income Tax Appellate Tribunal - Pune Cites 71 - Cited by 0 - Full Document
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