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    <title>2001 (10) TMI 1158 - Supreme Court</title>
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    <description>A trust deed could not be treated as effectively altered for assessment purposes where the rectification deed was found to change the very objects of the trust and was tainted by fraud. The original instrument, which provided for charitable objects as well as benefits to the settlor&#039;s family, relatives, and trustees&#039; remuneration, remained the governing deed. The trust therefore had to be assessed on the basis of the deed as originally executed, not on the basis of the later rectification or civil decree placed before the authorities.</description>
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    <pubDate>Tue, 09 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 1158 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=185767</link>
      <description>A trust deed could not be treated as effectively altered for assessment purposes where the rectification deed was found to change the very objects of the trust and was tainted by fraud. The original instrument, which provided for charitable objects as well as benefits to the settlor&#039;s family, relatives, and trustees&#039; remuneration, remained the governing deed. The trust therefore had to be assessed on the basis of the deed as originally executed, not on the basis of the later rectification or civil decree placed before the authorities.</description>
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      <pubDate>Tue, 09 Oct 2001 00:00:00 +0530</pubDate>
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