Supreme Court · 1964 INSC 214 · Decided 6 October 1964
Administrator-General of West Bengal v. Commissioner of Income-Tax, Calcuita
- Court
- Supreme Court of India
- Citation
- 1964 INSC 214 · [1965] 1 S.C.R. 650
- Case number
- CIVIL APPEAL No. 168/1964
- Decided
- 6 October 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 41, 66A(2)
Headnote
TOR-GENERAL OF WEST BENGAL v. COMMISSIONER OF INCOME-TAX, CALCUITA October 6, 1964 (K. SuBBA RAo, J. C. SHAH ANDS. M .. SIKRI JJ.) Indian Jnco1ne·tn:c Acr, 1922, s. 41-Adniinistrator-General appoint~ 1d ad1nini.straror de boois non of property paising under will-Residue of property to under s. 41 .. T died in 1938. According to his will certain legacies were to be paid out of his estate during a period of fifteen years after his death, the eswe being managed by executors and trustees during that period; and the residue thereafter was to go to his five sons. Prob~ite \\'as
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