2010 (3) TMI 178

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..... , Ludhiana [2008 -TMI - 11090 - PUNJAB AND HARYANA High Court] held that: trust could not be treated as a discretionary one to be assessed as per provisions of Section 21(4) of the Wealth-tax Act, 1957 - 12 & 13 of 1999 - - - Dated:- 29-3-2010 - CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. KRISHAN MEHTA, SR.STANDING COUNS .....

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