https://www.taxtmi.com/caselaws?id=26789 The High Court remanded the case to the Tribunal to verify the assessment status of the donor trusts and determine the applicability of section 12(2) based on accurate facts. No costs were awarded. en-us Fri, 14 Dec 1984 00:00:00 +0530 Mon, 08 Feb 2010 14:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26789 The High Court remanded the case to the Tribunal to verify the assessment status of the donor trusts and determine the applicability of section 12(2) based on accurate facts. No costs were awarded. Case-Laws Income Tax Fri, 14 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26789