https://www.taxtmi.com/caselaws?id=22337 The High Court of Calcutta ruled in favor of the assessee in a case involving taxation implications of a property donation to a charity trust without registration. The Court held that the Income-tax Officer had no jurisdiction to tax the same income twice in the hands of different persons for the same property. Emphasizing the prevention of double taxation, the judgment clarified that once the trust had paid taxes on the income from the property, the assessee should not be taxed again for the same income. The decision highlighted fair application of tax laws and deleted the income taken in the assessee's assessment from the property. en-us Mon, 09 Apr 1990 00:00:00 +0530 Wed, 09 Dec 2009 12:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22337 The High Court of Calcutta ruled in favor of the assessee in a case involving taxation implications of a property donation to a charity trust without registration. The Court held that the Income-tax Officer had no jurisdiction to tax the same income twice in the hands of different persons for the same property. Emphasizing the prevention of double taxation, the judgment clarified that once the trust had paid taxes on the income from the property, the assessee should not be taxed again for the same income. The decision highlighted fair application of tax laws and deleted the income taken in the assessee's assessment from the property. Case-Laws Income Tax Mon, 09 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22337