https://www.taxtmi.com/caselaws?id=264188 The Supreme Court dismissed the Civil Appeals challenging the amendment in Section 164(1) of the Income-Tax Act, 1961. The Court upheld the removal of the deeming provision for trusts to be assessed as associations of persons, citing alignment with past decisions. The appeals were dismissed without costs. en-us Wed, 10 Sep 2014 00:00:00 +0530 Fri, 18 Sep 2015 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264188 The Supreme Court dismissed the Civil Appeals challenging the amendment in Section 164(1) of the Income-Tax Act, 1961. The Court upheld the removal of the deeming provision for trusts to be assessed as associations of persons, citing alignment with past decisions. The appeals were dismissed without costs. Case-Laws Income Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264188