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COMMISSIONER OF INCOME-TAX versus KAMLA TOWN TRUST


Charity Trust The Charity Trust Trust provides for the modification of the Dead Trusts for the construction of residential quarters and tenants for the employees of the settlement company. Authorized Settler Company's Decision to Build Residential Buildings for Company Employees Regarding Employees in General Fraud Employees Company employees do not need the poor and needy as amended in its entirety in 1945 The purpose was not to name the trust after the contract in 1955 Was contracted out. The amendment trustees provided for the construction of residential quarters for workers in Kanpur and adjoining areas provided for the development of other works of the Common Public Utility Trust, amended in 1955, under which the Indian Income Tax Act of 1955 The trust was implemented. , Section 4 (3) (i) in the Dian Income Tax Act, 1961, Sections 2 and 11 [Kamla Town Trust v CIT (1982) 133 ITR 632 on this point]

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