Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

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

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Charitable Prajanalay Trust. It was created by a trust deed drawn up on 08.09.1971 by B. D. Mehta, partner of the firm M/s. Bishan Das Girdharilal and Raj Kumar Mehta, S/o. B. D. Mehta, partner of M/s. Raj Kumar & Sons Co. These are the two founder – trustees. They settled an amount of `2,200/- upon trust. Admittedly, this

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate