Case Name : Cit vs. Chandrika educational trust
Citation :  207 itr 108 (ker.)
Court : Kerala high court
Section : 13
Meaning : Any concern’ in clause (h) refers also to a concern in which the trust is a partner, provided it is one in which any person referred to in sub-section (3) has so substantial interest and the funds of the trust are, or continue to remain, invested in that concern during any period of the previous year.