Sree Narayana Chandrika Trust vs Commissioner Of Wealth-Tax on 8 October, 1996
It is necessary to specify that in our judgment in Income-tax Reference No. 42 of 1991 Sree Narayana Chandrika Trust v. CIT (No. 2), [1997] 224 ITR 464, there is also a reference to the similar situation in the matter of the sister trust in the name and style of "Chandrika Educational Trust, Irinjalakuda" that arose in Income-tax References Nos.