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TRUSTEES OF H.E.H. THE NIZAM\'S SUPPLEMENTAL FAMILY TRUST versus COMMISSIONER OF INCOME-TAX


Request for Return filed with the Return of Return on Assessment of Recovery A valid return check cannot be initiated unless the application for a return by trust is claimed by the trust. ? Source deduction can be considered as a beneficiary of giving credit for taxation and will also have to consider the question of refund of surplus note. The process was not terminated then the evaluation process cannot be started in India. Income Tax Act, 1961, Sections 143 147 and 237 [Second Amendment of the CIT v HH System Family Trust (1985) 151 ITR 562 Reversed]

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