https://www.taxtmi.com/caselaws?id=69255 The appeals were filed against the order confirming assessments made on the assessee by the 2nd ITO under s. 143(3) of the IT Act for the years 1974-75 and 1975-76. The main issue was the determination of the author of the trust, with the Tribunal ruling that the individual settlor, not the Hindu Undivided Family (HUF), was the author based on the trust deed provisions. The Tribunal upheld the disallowance under s. 13(C)(ii) of the IT Act due to investments involving relatives of the settlor, while directing a reevaluation of the claim for relief under s. 80G for a donation made to a school. en-us Tue, 12 Dec 1978 00:00:00 +0530 Wed, 06 Apr 2011 10:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69255 The appeals were filed against the order confirming assessments made on the assessee by the 2nd ITO under s. 143(3) of the IT Act for the years 1974-75 and 1975-76. The main issue was the determination of the author of the trust, with the Tribunal ruling that the individual settlor, not the Hindu Undivided Family (HUF), was the author based on the trust deed provisions. The Tribunal upheld the disallowance under s. 13(C)(ii) of the IT Act due to investments involving relatives of the settlor, while directing a reevaluation of the claim for relief under s. 80G for a donation made to a school. Case-Laws Income Tax Tue, 12 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69255