Trust Funds - Judgment Search Results

Educational Trust Fund Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1985)12ITD563(Hyd.)

a common fund of the trust, they have no other capacity or potentiality to hold or dissolve the funds. We must, therefore, hold that the status in the assessment cannot be that of body of individuals....Next, they … they relate to the assessment years 1978-79 to 1981-82. The assessee in these appeals is, admittedly, a discretionary trust. The administration of the trust was governed by the stipulations framed in the trust deed dated 14-7-1920, a

Laborers Trust Fund Vs. Lightweight Concrete

Court: US Supreme Court

and that it was prepared to negotiate with the unions independently. Respondent continued to contribute to the eight trust funds until June 15, 1983, but has made no contributions since that date. In December, 1983, the trustees of … Trust Fund for Northern California; the Laborers Vacations-Holiday-Dues Trust Fund for Northern California; the Laborers Training and Retraining Trust Funds for Northern California; the Cement Masons' Health and Welfare Trust Fund for Northern California; the Cement Masons Pension

The Cherokee Trust Funds

Court: US Supreme Court

The Cherokee Trust Funds - 117 U.S. 288 (1886) U.S. Supreme Court The Cherokee Trust Funds, 117 U.S. 288 (1886) The Cherokee … The Cherokee Trust Funds - 117 U.S. 288 (1886) U.S. Supreme Court The Cherokee Trust Funds, 117 U.S. 288 (1886) The Cherokee Trust Funds Argued January 4-6, 1886 Decided March 1, 1886 117 U.S.

Commissioner of Income Tax Vs. Pooja Archa Trust Fund

Court: Mumbai

Reported in: (1998)150CTR(Bom)31

the Tribunal ought to have held that s. 164(2) of the IT Act, 1961 applied only if the trust was public religious trust and that inasmuch as the assessee was a private religious discretionary trust, the provisions

Commissioner of Income-tax Vs. Ganga Charity Trust Fund

Court: Gujarat

Reported in: (1986)53CTR(Guj)365; [1986]162ITR612(Guj)

Commissioner who took note of the fact that the assessee was a charitable trust which had invested various funds in the two concerns and had not received any payment towards interest because the said two concerns were … Ahmadi, J.1. The assessee, Ganga Charity Trust Fund, is a charitable trust. The relevant assessment years are 1971-72 and 1972-73. In the assessment year 1971-72,

income-tax Officer Vs. Educational Trust Fund.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1986)17ITD974(Hyd.)

can be taken up together and disposed of by a common order.2. Admittedly the assessee is a discretionary trust. For assessment year 1974-75, the assessment was completed under section 143(3) of the Income-tax Act, 1961 (the Act) … 2 ITD 624(Mad) were cited. In P. K. Ramasamy Nadars case (supra), the assessee-HUFs invested in public provident fund under a mistaken belief that the deductions thereon under section 80C of the Act are admissible to HUFs

Sheth Narsinh Natha Charity Trust Fund and anr. Vs. State of Gujarat a ...

Court: Gujarat

Reported in: (2009)1GLR365

J.1. The short facts of the case appear to be that the petitioner No. 1 is a charitable Trust registered under the Bombay Public Trust Act. It is having the property located at Palitana and the property

Billimora Parsi Jarthosti Anjuman Trust Fund and ors. Vs. Savaksha Gay ...

Court: Gujarat

Reported in: (1991)1GLR54

side and two persons on the defendant's side. This application was necessitated in view of the reconstitution of Trust Board by virtue of the order dated 9-7-1984 under Section 47A of the Bombay Public Trust Act in

In Re: the Lokamanya Tilak Jubilee National Trust Fund; in Re: G.V. Sa ...

Court: Mumbai

Reported in: (1941)43BOMLR1027

known as the 'Loka-manya Tilak Jubilee National Trust Fund,' and the principal question which arises is, whether the funds of the trust are held for charitable purposes within Section 4(3)(i). Its objects are set out in the … and it raises two questions:(1) Whether the Income-tax Officer was correct in holding that the income of the trust does not fall within the purview of Section 4(3)(i) of the Act?(2) Whether the Income-tax Officer was correct

The Lokamanya Tilak Jubilee National Trust Fund Bombay in Re. Vs.

Court: Mumbai

Reported in: [1942]10ITR26(Bom)

known as the 'Lokamanya Tilak Jubilee National Trust Fund', and the principal question which arises is, whether the funds of the trust are held for cahritable purpose within Section 4 (3) (i). Its objects are set out … it raises two questions :(1) Whether the Income-tax Officer was correct in holding that the income of the trust dies not fall within the purview of Section 4 of (3) (i) of the Act. ?The trust, with