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“Section 1(4)”

Section References (mined)Section 1Section 1(4)3 judgments

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

order of the CIT (Appeals), whether the business itself can be said to be property held under trust within the meaning of Section 1(4) of the Act. There is no discussion in the order of the Tribunal as to the impact of the various clauses of the trust deed

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

order of the CIT (Appeals), whether the business itself can be said to be property held under trust within the meaning of Section 1(4) of the Act. There is no discussion in the order of the Tribunal as to the impact of the various clauses of the trust deed

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012
Section 1Section 260A

order of the CIT (Appeals), whether the business itself can be said to be property held under trust within the meaning of Section 1(4) of the Act. There is no discussion in the order of the Tribunal as to the impact of the various clauses of the trust deed