https://www.taxtmi.com/caselaws?id=71781 The Tribunal partially allowed the appeals, directing the ITO to compute the demand against the trust as per individual beneficiary assessments to avoid undue hardship. The judgment emphasized aligning trust assessments with individual beneficiary incomes, the representative nature of trustees, and the importance of following specific provisions and legal principles in trust assessments. en-us Thu, 18 Apr 1985 00:00:00 +0530 Wed, 27 Apr 2011 10:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71781 The Tribunal partially allowed the appeals, directing the ITO to compute the demand against the trust as per individual beneficiary assessments to avoid undue hardship. The judgment emphasized aligning trust assessments with individual beneficiary incomes, the representative nature of trustees, and the importance of following specific provisions and legal principles in trust assessments. Case-Laws Income Tax Thu, 18 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71781