https://www.taxtmi.com/caselaws?id=16802 The High Court of MADRAS ruled in favor of the private trust, confirming the eligibility for relief under section 80L for the assessment years 1973-74 to 1975-76. The court held that the trust should be assessed as an individual trustee and not as an association of persons, allowing deductions under section 80L. The Tribunal's decision to grant relief was upheld, and the court did not award any costs in the matter. en-us Mon, 04 Mar 1996 00:00:00 +0530 Sat, 12 Sep 2009 13:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16802 The High Court of MADRAS ruled in favor of the private trust, confirming the eligibility for relief under section 80L for the assessment years 1973-74 to 1975-76. The court held that the trust should be assessed as an individual trustee and not as an association of persons, allowing deductions under section 80L. The Tribunal's decision to grant relief was upheld, and the court did not award any costs in the matter. Case-Laws Income Tax Mon, 04 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16802