https://www.taxtmi.com/caselaws?id=22600 The court ruled against the Revenue, emphasizing the necessity of concrete evidence to disregard the trust structure and attribute income directly to minors. The judgment highlighted the importance of factual evidence and legal clarity in determining tax liability under section 64(1)(iii) of the Income-tax Act, 1961. The court rejected the Revenue's argument and concluded that the burden of proof to ignore the trust and directly attribute income to minors was not satisfied, emphasizing adherence to legislative language in tax matters. en-us Mon, 14 Jan 1991 00:00:00 +0530 Fri, 11 Dec 2009 13:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22600 The court ruled against the Revenue, emphasizing the necessity of concrete evidence to disregard the trust structure and attribute income directly to minors. The judgment highlighted the importance of factual evidence and legal clarity in determining tax liability under section 64(1)(iii) of the Income-tax Act, 1961. The court rejected the Revenue's argument and concluded that the burden of proof to ignore the trust and directly attribute income to minors was not satisfied, emphasizing adherence to legislative language in tax matters. Case-Laws Income Tax Mon, 14 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22600