Taxation of Public Trusts & Institutions – 1st Edition 2008 by Swapan Kumar Mukhuty
The book traverses the entire gamut of charitable or religious purposes, voluntary contributions, capital gain, business income, registration and audit, application and accumulation relevant to exemption. It deliberates on the forfeiture of exemption and incidence or tax for misuse of trust income, property or unspecified investment of fund. The rebate available to the donors for charity, scientific research and specific projects has been elaborately discussed.
| Categories: | Equity & Trust, Indian Titles |
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2. Nature and Classification of Trusts
3. Equity and the Modern Commercial World
Part II: Trusts and Power
4. Certainty and Capacity
5. Constitution of Trusts
6. Formalities and Secret Trusts
7. Powers
8. Protective Trusts
9. Discretionary Trusts
10. Taxation and Trusts
11. Resulting Trusts
12. Constructive Trusts
13. Trusts of the Family Home
14. Trusts, Legal Policy, and Illegality
15. Charitable Trusts
16. Non-Charitable Purpose Trusts
17. Trusts of Pension Funds
Part III: Trustees and Fiduciaries
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20. Duties of Trustees in relation to the Beneficiaries
21. Powers of Trustees
22. Trusteeship and Fiduciary Duties
23. Variation of Trusts
Part IV: Personal and Proprietary Claims
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25. Personal Claims Against Third Parties
26. Tracing
Part V: Miscellaneous Equitable Remedies and Doctrines
27. Specific Performance
28. Injunctions
29. Rescission and Rectification
30. Licenses and Estoppel








