https://www.taxtmi.com/caselaws?id=70625 The ITAT allowed the appeals, holding that the status of the assessee trusts remained as individuals, not AOPs, for the assessment year 1980-81. The Tribunal determined that the amendment in s. 164(1) did not change the status previously decided for the trusts with indeterminate beneficiaries. Therefore, the deduction under s. 80L was permissible for the trusts, and the ITO was directed to allow the appropriate deduction for each of the assessee trusts. en-us Sun, 11 Aug 1985 00:00:00 +0530 Mon, 18 Apr 2011 11:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70625 The ITAT allowed the appeals, holding that the status of the assessee trusts remained as individuals, not AOPs, for the assessment year 1980-81. The Tribunal determined that the amendment in s. 164(1) did not change the status previously decided for the trusts with indeterminate beneficiaries. Therefore, the deduction under s. 80L was permissible for the trusts, and the ITO was directed to allow the appropriate deduction for each of the assessee trusts. Case-Laws Income Tax Sun, 11 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70625