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
2)
of section 55 clause (a) having been amended, there is no stipulation with
regard, to relinquishment of trusteeship. However, even in the case of tenancy
right, the view taken by the Supreme Court, after the provision was substituted
w.e.f. 1st April, 1995, is as above, which is squarely applicable to the assessees'
case also. The further argument
