https://www.taxtmi.com/caselaws?id=69297 The Tribunal allowed the assessee's appeals for all the assessment years, ruling that the income from the trust should not be included in the assessee's total income. The Tribunal emphasized the importance of determining beneficiaries during the relevant accounting period and clarified that the trust deed clearly identified the beneficiaries, with no contingencies leading to reversion of assets to the author of the trust. en-us Tue, 22 Aug 1978 00:00:00 +0530 Wed, 06 Apr 2011 11:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69297 The Tribunal allowed the assessee's appeals for all the assessment years, ruling that the income from the trust should not be included in the assessee's total income. The Tribunal emphasized the importance of determining beneficiaries during the relevant accounting period and clarified that the trust deed clearly identified the beneficiaries, with no contingencies leading to reversion of assets to the author of the trust. Case-Laws Income Tax Tue, 22 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69297