https://www.taxtmi.com/caselaws?id=6537 Trust income was not clubbed in the settlor's hands where his authority to direct use of the income for religious and charitable purposes operated only in his capacity as trustee and did not amount to a reserved power to reassume control over the income or corpus. Income from assets settled for the benefit of three ladies and minor sons was also not clubbed as income of the assessee's spouse or minor child, because the trust deed descriptions and the assessee's statements did not provide a clear and unequivocal factual basis to treat the ladies as wives for clubbing purposes. The assessments therefore failed under the relevant clubbing provisions. en-us Thu, 08 Nov 1990 00:00:00 +0530 Sun, 08 May 2011 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6537 Trust income was not clubbed in the settlor's hands where his authority to direct use of the income for religious and charitable purposes operated only in his capacity as trustee and did not amount to a reserved power to reassume control over the income or corpus. Income from assets settled for the benefit of three ladies and minor sons was also not clubbed as income of the assessee's spouse or minor child, because the trust deed descriptions and the assessee's statements did not provide a clear and unequivocal factual basis to treat the ladies as wives for clubbing purposes. The assessments therefore failed under the relevant clubbing provisions. Case-Laws Income Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6537