Supreme Court of India

Commissioner Of Income-Tax vs Ambalal Sarabhai D. Trust on 21 March, 1996

Supreme Court of India
Commissioner Of Income-Tax vs Ambalal Sarabhai D. Trust on 21 March, 1996
Equivalent citations: 1998 231 ITR 528 SC
Author: N Singh
Bench: N Singh, S Sen


ORDER

N.P. Singh, J.

1. Leave granted.

2. The impugned order of the High Court is set aside. The High Court is
requested to examine the question in the light of the judgment of this court in
the case of CIT v. Kamalini Khatau with reference to the
facts of the present case.

3. The appeal is allowed. No costs.