Supreme Court of India
Commissioner of Wealth Tax, Bihar and Orissa v. Kirpashankar Dayashankar Worah
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1 Supreme Court bench has cited this judgment.
From the headnote
W.O. Ho/daworth v. State of U.P., 33 I.T.R. 472 (S. .), explained. (2) In the present case, on the relevant dates, the settlor as well as his wife were alive and had a right to be maintained out of tho trust proper ties and they bad also a right of residence in a part of the trust property, and two of the sons of the settlor bad a right to be maintained and educat ed. Therefore the shares of tho beneficiaries were indeterminate, and hence, the trustee had to be assessed under s. 21(4) of the Act as it then stood. [97SH; 976A·Bl OV!L AP
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