https://www.taxtmi.com/caselaws?id=55624 Trust deeds that satisfied section 6 of the Indian Trusts Act, 1882, and were not shown to have been extinguished under section 77, supported the legal existence of the trusts. The Charity Commissioner's certificate did not prevent the tax authority from examining whether the receipts were taxable, because assessment of income remains within the income-tax authority's jurisdiction and the doctrine of judgment in rem could not be extended to bind that inquiry. Inconsistent conduct, absence of renewed registration, and alleged non-fulfilment of charitable conditions did not, on the stated analysis, negate the trusts or justify treating trust income as the assessee's income. en-us Sat, 19 Jan 1985 00:00:00 +0530 Mon, 29 Nov 2010 10:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55624 Trust deeds that satisfied section 6 of the Indian Trusts Act, 1882, and were not shown to have been extinguished under section 77, supported the legal existence of the trusts. The Charity Commissioner's certificate did not prevent the tax authority from examining whether the receipts were taxable, because assessment of income remains within the income-tax authority's jurisdiction and the doctrine of judgment in rem could not be extended to bind that inquiry. Inconsistent conduct, absence of renewed registration, and alleged non-fulfilment of charitable conditions did not, on the stated analysis, negate the trusts or justify treating trust income as the assessee's income. Case-Laws Income Tax Sat, 19 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55624