https://www.taxtmi.com/caselaws?id=272808 A special statutory trust can make its trustees the taxable unit where they receive, control, set apart, and apply the income under the governing enactment, so the income never passes to any other hands. On that basis, the Bombay HC stated that the charging provisions of the Indian Income Tax Act, 1922 were broad enough to assess the trustees to income tax, and the special trustee provisions did not exclude assessment on these facts. The same reasoning was applied to super-tax because the charging provision was materially the same. The reference was answered against the assessee and the trustees' assessment was affirmed. en-us Tue, 18 Aug 1931 00:00:00 +0530 Fri, 18 May 2018 15:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272808 A special statutory trust can make its trustees the taxable unit where they receive, control, set apart, and apply the income under the governing enactment, so the income never passes to any other hands. On that basis, the Bombay HC stated that the charging provisions of the Indian Income Tax Act, 1922 were broad enough to assess the trustees to income tax, and the special trustee provisions did not exclude assessment on these facts. The same reasoning was applied to super-tax because the charging provision was materially the same. The reference was answered against the assessee and the trustees' assessment was affirmed. Case-Laws Income Tax Tue, 18 Aug 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272808