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The instrument by which the trust is declared is called instrument of Trust, and is generally known as Trust Deed. It is well settled that no formal document is necessary to create a Trust as held in Radha Soami Satsung vs. NMD Adidas Dames CIT- (1992) 193 ITR 321 (SC). But for many practical […]
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1. Introduction A public charitable or religious institution can be formed either as a Trust or as a Society or as a Company registered u/s 25 of the Companies Act. It generally takes the form of a trust when it is formed primarily by one or more persons. To form a Society at least seven […]
