Doctrine of diversion of income by overriding title - Tax ...

Revocable Trust Income Taxed to Beneficiaries Due to Overriding Title Doctrine on Revocable Transfers.

May 28, 2018

Case Laws Income Tax AT

Doctrine of diversion of income by overriding title - Tax liability on interest income of the trust - since assessee was a revocable trust and contribution by beneficiaries was a revocable transfer, income would be taxed in the hands of the beneficiaries.

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Doctrine of diversion of income by overriding title - Tax ...

Revocable Trust Income Taxed to Beneficiaries Due to Overriding Title Doctrine on Revocable Transfers.

May 28, 2018

Case Laws Income Tax AT

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