https://www.taxtmi.com/caselaws?id=19615 The court ruled in favor of the assessee, holding that 50% of the assessee's right, title, and interest in the partnership firm belonged to the trust, and the income from this share was assessable in the hands of the trust by overriding title. The court found the assignment of the share to the trust under the trust deed valid and effective, dismissing the Revenue's arguments. The case was concluded with no order as to costs. en-us Fri, 29 Oct 1993 00:00:00 +0530 Sat, 07 Nov 2009 13:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19615 The court ruled in favor of the assessee, holding that 50% of the assessee's right, title, and interest in the partnership firm belonged to the trust, and the income from this share was assessable in the hands of the trust by overriding title. The court found the assignment of the share to the trust under the trust deed valid and effective, dismissing the Revenue's arguments. The case was concluded with no order as to costs. Case-Laws Income Tax Fri, 29 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19615