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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Association of person (AOP) - assessment of trust - assessee ...

Case Laws     Income Tax

September 19, 2019

Association of person (AOP) - assessment of trust - assessee cannot be taxed as an AOP and that the shares of each beneficiaries are determinate and known and accordingly the income shall be taxed only in the hands of such beneficiaries and not in the hands of the assessee trust. - AT

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