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1 - 6 of 6 (0.17 seconds)Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Shervani Charitable Trust vs Commissioner Of Income-Tax, U.P. on 6 March, 1967
5. Sri Upadhyaya has produced before us a copy of the order dated 9-10-2001 passed by Hon'ble Supreme Court in Shervani Charitable Trust v. CIT (2002) 120 Taxman 496, wherein the Apex court has observed that a fraud was played by the rectification of the trust deed by altering the very object of the trust. The Apex court was satisfied that trust deed must beread as it originally stood and that, that is the manner in which the appellant-trust should now be assessed.
Section 256 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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