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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>Special Leave Petition Dismissed After Delay Condoned, Pending Application Disposed</h1> SC dismissed the special leave petition after condoning the delay, and the pending application was disposed of. - TMI Income attribution to trust - invoking section 61 - income taxable in the hands of the beneficiaries OR trust - revocable trust or not - tribunal held that the Assessee Trust could not be taxed in its own hands in respect of the income earned by it as the aforesaid three contributors/beneficiaries which had already been taxed in respect of the said income distributed to them by the said Trust - whether income arising by virtue of a revocable transfer of assets shall be chargeable to the income of the transferor and shall be included in his total income? - section 164 applicability - HELD THAT:- SLP dismissed. The Supreme Court dismissed the special leave petition after condoning the delay. The pending application was disposed of.

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