MANU/SC/0237/1986

IN THE SUPREME COURT OF INDIA

Civil Appeal Nos. 1856-61 of 1974, etc.

Decided On: 30.09.1986

Appellants: Commissioner of Income Tax, Andhra Pradesh
Vs.
Respondent: Trustees of H.E.H. The Nizam's Family Trust

JUDGMENT

R.S. Pathak, J.

1. These appeals have been preferred by the Revenue against the common judgment of the High Court of Andhra Pradesh answering the following questions in favour of the assessee :

(1) Whether, on the facts and in the circumstances of the case, the incomes arising from the Reserve Fund and the Expenses Account of the Nizam's Family Trust Deed dated 10.5.1950 can be aggregated in a single assessment for each of the asses

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