https://www.taxtmi.com/caselaws?id=22813 Income from trusts for minor beneficiaries could not be included or excluded on the existing record because the trust deeds were necessary to determine the settlor, beneficiaries, corpus contributions and distribution ations. The court held that earlier Supreme Court authorities could not be applied mechanically without examining the governing instruments, especially because the wording of section 64(1)(v) before 1 April 1976 and section 64(1)(vii) thereafter was materially different. The reference was therefore not answered on merits, and the matter was remitted to the Tribunal for fresh disposal after scrutiny of the trust deeds. en-us Thu, 31 Jan 1991 00:00:00 +0530 Mon, 14 Dec 2009 12:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22813 Income from trusts for minor beneficiaries could not be included or excluded on the existing record because the trust deeds were necessary to determine the settlor, beneficiaries, corpus contributions and distribution ations. The court held that earlier Supreme Court authorities could not be applied mechanically without examining the governing instruments, especially because the wording of section 64(1)(v) before 1 April 1976 and section 64(1)(vii) thereafter was materially different. The reference was therefore not answered on merits, and the matter was remitted to the Tribunal for fresh disposal after scrutiny of the trust deeds. Case-Laws Income Tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22813