trust. The claim of deduction u/s
80P was also not allowed on the ground that funds were belonged to
the trust ... return of
trust (which is an oral trust) and tax paid. Hence, the returns filed by
petitioner are also as trustees in capacity of representative
trust. The claim of deduction u/s
80P was also not allowed on the ground that funds were belonged to
the trust ... return of
trust (which is an oral trust) and tax paid. Hence, the returns filed by
petitioner are also as trustees in capacity of representative
trust. The claim of deduction u/s
80P was also not allowed on the ground that funds were belonged to
the trust ... return of
trust (which is an oral trust) and tax paid. Hence, the returns filed by
petitioner are also as trustees in capacity of representative
Trust deed as to the names of
the certain castes, namely, parayar and pallar would per se make the Trust
ineligible to get registration ... Trust are,
for centuries, carrying out the activities sought to be carried out though the
Trust as a custom on oral Trust through their village
whereby the trusts were required to be registered under the said
section by filing a copy of the trust deed and the competent authority being ... Department. It was also submitted that in fact there were
oral trusts in existence at that point of time and the trustees were made
favour of the assessee-trusts in that decision can constitute oral trusts, whether the beneficiaries of the trusts were determinate and their shares known ... said to have received the amounts in pursunce of an oral trust/trusts within the meaning of Section 160(1) , Explanation 2. The Tribunal held
earlier alleged cash payments and that such payments were
made on oral trust. He further admitted that there was no written
authorization permitting payment ... alleged cash payments
unsupported by contemporaneous documentary evidence and
resting solely on oral assertions.
32. To support his case, the defendant examined DW2 Sarthak
Singhal
create thereby a trust; (b) the purpose of trust; (c) the beneficiary;
and (d) the trust property, and (unless the trust is declared by Will ... registration of any such trust. If the plea of any
such trust is accepted on the basis of oral evidence, then it can
tantamount
case of a newly created public trust, the estimated annual expenditure in connection with such public trust; (ix) the address to which any communication ... rules made may provide that in the case of any oral public trusts, it shall not be necessary to give the particulars of the trust
relied upon, in the complaint, oral
agreements for which oral evidence cannot be
permitted to be adduced as such oral evidence was
contrary ... agreements imposing secret trust
obligations as evidenced by the trust deeds. In this
connection we may reiterate that "secret trust" is a
doctrine
