https://www.taxtmi.com/caselaws?id=39180 The High Court of Allahabad ruled in favor of the department, determining that income of Rs. 10,000 from lease deeds belonged to the assessee, not the trust, as there was no overriding title in favor of the trust. Additionally, income of Rs. 14,100 from properties transferred to the trust was held assessable in the hands of the assessee-family, as the trust did not establish a valid trust over the properties. The department was awarded costs, and counsel's fee was determined accordingly. en-us Thu, 24 Feb 1972 00:00:00 +0530 Tue, 13 Apr 2010 15:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39180 The High Court of Allahabad ruled in favor of the department, determining that income of Rs. 10,000 from lease deeds belonged to the assessee, not the trust, as there was no overriding title in favor of the trust. Additionally, income of Rs. 14,100 from properties transferred to the trust was held assessable in the hands of the assessee-family, as the trust did not establish a valid trust over the properties. The department was awarded costs, and counsel's fee was determined accordingly. Case-Laws Income Tax Thu, 24 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39180