Hindu undivided family, under a will or a gift or an irrevocable trust; (c) of a capital asset, not being stock-in-trade
company; or (d) under a transfer to a revocable or an irrevocable trust; or (e) being a Hindu undivided family, by the mode referred
held for the benefit of the general public under an irrevocable trust–– (i) wholly for charitable or religious purposes in India; or (ii) partly
acquisition— (a) by way of a gift or will or an irrevocable trust; or (b) upon distribution on the liquidation of a company
assessee for the exclusive benefit of his employees under an irrevocable trust; (d) irrespective of anything contained in sub-section (2), any provision made
assessee, under a gift, or will, or an irrevocable trust, or on total or partial partition of a Hindu undivided family, when sold as stock
Contributory Superannuation Benefit (Pension) Trust (hereinafter
referred to as the 'Trust Deed'). It was provided in the Trust Deed that
Signature Not Verified ... Trust (hereinafter referred to as 'the
Commissioner').
2. These presents shall constitute a Trust established in India which
Trust shall be irrevocable
transfer of a capital
asset and a gift or Will or irrevocable trust. Therefore, the AO brought the
transactions to tax under the head capital ... transfer of the capital asset under a gift or Will or irrevocable trust
(iv) ....."
vi) There were no monetary consideration either received or paid
Infra Investment Partners [the FUND], which is an irrevocable
trust set up under the Indian Trusts Act, 1882 and is registered as a
Category
Infra Investment Partners [the FUND], which is an irrevocable
trust set up under the Indian Trusts Act, 1882 and is registered as a
Category