2024 (10) TMI 290

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..... treated as a trust or not - it was held by High Court that 'The CESTAT has recorded in the impugned order that, since the trust is treated as juridical person under SEBI, there is no reason why it should not be treated as a juridical person for taxation.' - HELD THAT:- There are no merit in these Special Leave Petitions. SLP dismissed. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON& .....

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