https://www.taxtmi.com/caselaws?id=70719 The Tribunal allowed the appeals filed by the assessee, holding that the provisions of Section 164 did not apply to the trust under consideration. The Tribunal found that the beneficiaries and their shares were determinate and known, following the Supreme Court's ruling in Trustees of H.E.H. Nizam's Family (Remainder Wealth) Trust. en-us Sat, 28 Apr 1984 00:00:00 +0530 Mon, 18 Apr 2011 17:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70719 The Tribunal allowed the appeals filed by the assessee, holding that the provisions of Section 164 did not apply to the trust under consideration. The Tribunal found that the beneficiaries and their shares were determinate and known, following the Supreme Court's ruling in Trustees of H.E.H. Nizam's Family (Remainder Wealth) Trust. Case-Laws Income Tax Sat, 28 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70719