Supreme Court of India
Jyotendrasinhji v. S.L. Tripathi and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
8 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that by virtue of Section 166, the Revenue has an option in the case of a discretionary trust either to make an assessment upon the trustees or to make an assessment upon the beneficiaries.
Judgment, page 29
Authorities it was built on
Where later benches applied it
- 2012 Columbia Sportswear Company v. Director of Income Tax, Bangalore
- 2023 Kotak Mahindra Bank Limited v. Commissioner of Income Tax Bangalore and Anr.
- 2023 M/s Universal Sompo General Insurance Co. Ltd. v. Suresh Chand Jain & Anr.
- 2014 Commissioner of Wealth Tax, Rajkot v. Estate of Late Hmm Vikramsinhji of Gondal
- 2010 Ajmera Housing Corporation & Anr. Etc. Etc. v. Commissioner of Income Tax
- 2010 M/s. Sanghvi Reconditioners Pvt. Ltd. v. Union of India and Ors.
- 1994 Commissioner of Income Tax, Gujarat, Ahmedabad v. Smt. Kamaltni Khatau
- 1993 Shriyans Prasad Jain (dead) by Lrs. v. Income Tax Officer and Ors.
Of those, 1 relied on · 3 referred to · 4 mentioned
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