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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Definition of trust clarifies tax treatment under income-tax law and interaction with allied enactments for trustees and beneficiaries' obligations.</h1> Definition of trust under Section 3 of the Indian Trusts Act, 1882 determines which arrangements qualify as trusts and frames trustees' and beneficiaries' obligations; this statutory meaning is material for applying the Income-tax Act, 1961 and allied enactments to allocate tax liabilities, exemptions, reporting duties, and other fiscal consequences.

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