https://www.taxtmi.com/caselaws?id=5663 Distributions received by an assessee from discretionary trusts were not taxable only in the hands of the trustees under section 164 of the Income-tax Act, 1961. The governing principle was treated as covered by CIT v. Kamalini Khatau, so the earlier High Court view in favour of the assessee could not be sustained. The legal position accepted was that such distributions were not confined to assessment in the trustees' hands, and the question was answered in favour of the Revenue and against the assessee. en-us Wed, 07 Feb 1996 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5663 Distributions received by an assessee from discretionary trusts were not taxable only in the hands of the trustees under section 164 of the Income-tax Act, 1961. The governing principle was treated as covered by CIT v. Kamalini Khatau, so the earlier High Court view in favour of the assessee could not be sustained. The legal position accepted was that such distributions were not confined to assessment in the trustees' hands, and the question was answered in favour of the Revenue and against the assessee. Case-Laws Income Tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5663