Supreme Court · 1986 INSC 181 · Decided 29 August 1986
Commissioner of Wealth-Tax, Calcutta v. O.M.M. Kinnison (Dead) Through Her Executors & Trustees
- Court
- Supreme Court of India
- Citation
- 1986 INSC 181 · [1986] 3 S.C.R. 674
- Case number
- CIVIL APPEAL No. 1181/1974
- Decided
- 29 August 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F G fl COMMISSIONER OF WEALTH-TAX. CALCUTTA v. 0.M.M. KINNISON (DEAD) THROUGH HER EXECUTORS & TRUSTEES AUGUST 29, 1986 [R.S. PATHAK AND SABYASACHI MUKHARJI, JJ.J Wealth Tax Act, 1957: s. 6, cl. (i)-Asset-A right in the nature of a chose-in-action enforceable in England-Whether liable to 'B' died in 1916 leaving a Will be';ueathing all his property to his wife 'C'. 'C' executed two deeds of assignment in 1927 assigning her share of the emoluments under the sub-partnership in favour of her son 'D', who beg~n to receive the half share of the emoluments from the managing agency. 'D'
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