SREENARAYANA CHANDRIKA TRUST versus COMMISSIONER OF INCOME-TAX (N0.1)
Assessment The Charlotte Trust waiver assessment actually approved the exemption waiver followed by information that was (1) a trust firm's partner, (2) the managing trustee was closely related to the partners, (3) the trust. The contribution of the investor was to be more sustainable than legitimate. Investment contribution to the investment of capital for purposes not subject to section 13, Income Tax Act, 1961, Sections 11, 13 and 147 (Sec 13)
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