https://www.taxtmi.com/caselaws?id=66892 The Tribunal upheld the decision of the CWT (Appeals), ruling that the assessee lacked the absolute right in the beneficial interest and was not authorized to transfer it to the HUF through a declaration until the distribution date of the corpus. The assessee's appeals were dismissed. en-us Tue, 15 Apr 1997 00:00:00 +0530 Tue, 08 Mar 2011 10:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66892 The Tribunal upheld the decision of the CWT (Appeals), ruling that the assessee lacked the absolute right in the beneficial interest and was not authorized to transfer it to the HUF through a declaration until the distribution date of the corpus. The assessee's appeals were dismissed. Case-Laws Wealth-tax Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66892