# L.K. TRUST vs COMMISSIONER OF INCOME TAX

Court: Supreme Court of India
Date: 2026-05-07
Citation: 2026 INSC 474
Petitioner: L.K. TRUST
Respondent: COMMISSIONER OF INCOME TAX
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA, HON'BLE MR. JUSTICE UJJAL BHUYAN
Author: HON'BLE MR. JUSTICE J.B. PARDIWALA

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/supremecourt/2010/34718/34718_2010_7_103_70808_Judgement_07-May-2026.pdf)


https://niyam.ai/judgements/supreme-court/2026/may/2026-insc-474