A trust is a distinct legal entity.

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..... the notice of the Board in which the Karta of an H.U.F. transferred certain properties of the H.U.F. to a trust constituted for the benefit of the Karta's wife and children. The G.T. Officer held that .....

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..... ction involving two distinct entities, namely, the H.U.F. and the trust. If such transfers are for no consideration or for less than adequate consideration, the provisions of G.T. Act, 1958 would be a .....

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