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    <title>2016 (9) TMI 1275 - Supreme Court</title>
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    <description>A registered amendment to a trust instrument operates from the date of execution under Section 47 of the Registration Act, 1908, and not from the date of registration. Where the trust deed requires the donor trustee&#039;s concurrence and State Government approval for alterations, approval may be inferred from the record and subsequent official conduct if the amended arrangement has been consistently acted upon. On the concurrent finding that the claimant was the donor trustee&#039;s wife at his death, the succession clause was held not to fail, and her entitlement as successor donor trustee was recognised while the rival governmental appointment was rejected.</description>
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      <title>2016 (9) TMI 1275 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=190691</link>
      <description>A registered amendment to a trust instrument operates from the date of execution under Section 47 of the Registration Act, 1908, and not from the date of registration. Where the trust deed requires the donor trustee&#039;s concurrence and State Government approval for alterations, approval may be inferred from the record and subsequent official conduct if the amended arrangement has been consistently acted upon. On the concurrent finding that the claimant was the donor trustee&#039;s wife at his death, the succession clause was held not to fail, and her entitlement as successor donor trustee was recognised while the rival governmental appointment was rejected.</description>
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