Full Judgment Text & Judicial Ruling

Court Name: Supreme Court of India Judge(s): S.C. Sen, I. S. C. Sen, N. P. Singh Title: COMMISSIONER OF INCOME-TAX vs AMBALAL SARABHAI D. TRUST Case No.: Civil Appeal No,5194 of 1996 Date of Judgment:1996-03-21 Reported As: 1998 PTD 3535 Result: Leave granted

Judgment ORDER ' 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 (1994) 209 ITR 101 with reference to the facts of the present case. ' The appeal is allowed. No costs.

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