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1 - 4 of 4 (0.41 seconds)State Of Kerala vs M.P. Shanti Verma Jain on 8 May, 1998
9. In so far as the second question is concerned, both the authorities
under the Act have carefully gone through the clauses of the Trust deed and
thereafter have come to the conclusion that the Trust that is formed by the
assessee is not a public Trust, but only a private Trust meant for a particular
community. Reliance is placed on the observation made by the apex Court in
the case of State of Kerala v. M.P.Shanti Verma Jain [(1998) 6 KTR 461]. In
the said decision the apex Court has observed as under:
The Kerala Agricultural Income Tax Act, 1991
The Income Tax Act, 1961
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