Supreme Court of India
Commissioner of Income-tax, Madhya Pradesh v. Maharaja Bahadur Singh & Ors.
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From the headnote
Income Tax Act, 1961-lncome derived by beneficiaries under Trust Deeds-Income derived in individual capacity and not as repre senting HUF-Assessment of Income-Determination of. One Hokum Chand Seth, who constituted a HUF with the mem bers of his family, owned extensive properties. The properties were partitioned between him, his wife and their son in equal shares by a Deed of Partition dated March 31, 1950. dn the same date, Hukum <;_hand Seth and his wife executed two trust.deeds nominating their son and five grandsons as the beneficiaries in respect of their shares in the aforesaid
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