ground for
dissolution of the partnership. While mere disagreement or
quarrel arising from impropriety of partners is not
sufficient ground for dissolution, interference should ... arbitration a
dispute in relation to dissolution as well on grounds such
as destruction of mutual trust and confidence between the
partners which
ground for
dissolution of the partnership. While mere disagreement or
quarrel arising from impropriety of partners is not
sufficient ground for dissolution, interference should ... arbitration a
dispute in relation to dissolution as well on grounds such
as destruction of mutual trust and confidence between the
partners which
Shri Laxminarayan Mandir Trust through its trustee Swami Hariprasadji Guru Keshavanandji against the present appellants seeking a declaration of dissolution of partnership or partnership firm ... provided at concessional rate to the trust. According to the defendants, the entire theory of the trust being a partner is a gross concoction
under section 11 is not allowable to the assessee trust :
( 1) Khemraj Nemichand Shrishrimal Charitable Trust v. CIT [1998] 231 ITR43(MP)
(2) CITv ... that the Memorandum of Association of the assessee trust provides that the surplus funds on dissolution of the society would not be distributed amongst
under section 11 is not allowable to the assessee trust :
( 1) Khemraj Nemichand Shrishrimal Charitable Trust v. CIT [1998] 231 ITR 43 (96 Taxman ... that the Memorandum of Association of the assessee trust provides that the surplus funds on dissolution of the society would not be distributed amongst
provides for disposal of property on its dissolution. It reads as under :
"28. If, on the dissolution of the Society, there shall remain after ... fact, stated that even on dissolution, the surplus assets would not be distributed to the members but given to trust/institution engaged in carrying
provides for disposal of property on its dissolution. It reads as under :
"28. If, on the dissolution of the Society, there shall remain after ... fact, stated that even on dissolution, the surplus assets would not be distributed to the members but given to trust/institution engaged in carrying
Personal law, marriage, dissolution of marriage, including talaq, ila, zihar, lian, khula and mubarrat, maintenance dower, guardianship, gifts, trusts and trust properties, and wakfs
personal law, marriage, dissolution of marriage, including talaq, ila, zihar, lian, khula, and Mubaraat (h), maintenance, dower, guardianship, gifts, trust and trust properties, and wakfs
then the burden of proving that such transfer or creation of trust has not been effected in anticipation of, and with a view to avoiding ... where he has not so proved, such transfer or creation of trust, shall be disregarded for the purpose of the computation of the ceiling area
