https://www.taxtmi.com/caselaws?id=10237 The appeal involved the assessment of a trust as an association of persons for the assessment year 1984-85. The court upheld the decision that the trust income should be assessed in the hands of the beneficiaries individually, not as an association of persons, following legal principles from previous judgments. The appeal was dismissed, ruling against the Revenue's argument and affirming that trustees do not require consent from beneficiaries to carry out their duties in assessing trust income. en-us Mon, 26 Jul 2004 00:00:00 +0530 Sat, 11 Jul 2009 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10237 The appeal involved the assessment of a trust as an association of persons for the assessment year 1984-85. The court upheld the decision that the trust income should be assessed in the hands of the beneficiaries individually, not as an association of persons, following legal principles from previous judgments. The appeal was dismissed, ruling against the Revenue's argument and affirming that trustees do not require consent from beneficiaries to carry out their duties in assessing trust income. Case-Laws Income Tax Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10237