https://www.taxtmi.com/caselaws?id=283258 The High Court remanded the case to the Tribunal for further examination to determine if the trust was a device for tax avoidance. The Tribunal was directed to reassess the applicability of Section 161, the deduction under Section 80J, and the salary payment to the trustee, considering the Supreme Court's guidance and the facts presented by the Assessing Officer. The matter was disposed of with no order as to costs. en-us Fri, 12 Oct 2001 00:00:00 +0530 Mon, 16 Sep 2019 16:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283258 The High Court remanded the case to the Tribunal for further examination to determine if the trust was a device for tax avoidance. The Tribunal was directed to reassess the applicability of Section 161, the deduction under Section 80J, and the salary payment to the trustee, considering the Supreme Court's guidance and the facts presented by the Assessing Officer. The matter was disposed of with no order as to costs. Case-Laws Income Tax Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283258