THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS
ITA/46/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
sections however embody nothing more or less than the principles
which have been applied to all trusts in all countries. The principle of the rule
I.T.A.Noa.48, 46, 47,
49, 51, 54, 55, 56 &
68/20 & 6/21 :: 25 ::
against delegation with which we are concerned in the present case, is clear;
a fiduciary relationship having been created, it is against
