Supreme Court · 1950 INSC 42 · Decided 21 December 1950
Executors of the Estate of J. K. Dubash v. Commissioner of Incometax, Bombay City
- Court
- Supreme Court of India
- Citation
- 1950 INSC 42 · [1950] 1 S.C.R. 969
- Case number
- CIVIL APPEAL No. 105/1949
- Decided
- 21 December 1950
- Bench
- HARILAL JEKISUNDAS KANIA, M. PATANJALI SASTRI, SUDHI RANJAN DAS (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25(4), 66(1)
Headnote
COURT REPORTS 969 EXECUTORS OF THE ESTATE OF ] . K. DUBA.SH v. COMMISSIONER OF INCOMETAX, BOMBAY CITY. [SHRI HARILAL KANIA C.J., PATANJALI SASTRI and DAS JJ.] Indian Inrom•-tax Act (XI of 1922), s. 25 (4)-Succmion­ D~rith of person carrying on business-Executors ca.•rrying on levied under the Income-tax Act of 1918 died on the 9th of April, 1942, leaving a will by which he authorised his executore to carry ou his business as a going concern, as if they were absolute owners but without being responsible for looe, for • period not exceeding 12 months during which
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