RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS
ITAT/26/2020HC Calcutta27 Aug 2021
Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ
Charitable societies and trusts
are not part of the estate of the testatrix which are managed by the respective
managing committees and trustees of the societies or trusts. The companies
are separate legal entities controlled by their Board of Directors and the affairs
of the estate of the testatrix do not include the right to control the affairs
