https://www.taxtmi.com/caselaws?id=28834 The High Court affirmed that the trusts created by the deeds were revocable trusts, as the debutter trust deed allowed for retransfer of income to the settlor. The Court upheld the Tribunal's decision to reject supplemental deeds executed after losing appeals before the Appellate Assistant Commissioner, emphasizing that altering facts post-appeals was impermissible. The judgment provided a detailed analysis of the issues under the Income Tax Act, 1961, regarding trust structures and post-appeal document submissions in tax assessments. en-us Fri, 07 Apr 1978 00:00:00 +0530 Fri, 26 Feb 2010 12:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28834 The High Court affirmed that the trusts created by the deeds were revocable trusts, as the debutter trust deed allowed for retransfer of income to the settlor. The Court upheld the Tribunal's decision to reject supplemental deeds executed after losing appeals before the Appellate Assistant Commissioner, emphasizing that altering facts post-appeals was impermissible. The judgment provided a detailed analysis of the issues under the Income Tax Act, 1961, regarding trust structures and post-appeal document submissions in tax assessments. Case-Laws Income Tax Fri, 07 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28834