M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX
ITA/9/2020HC Rajasthan24 Aug 2023
Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN
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
