Supreme Court · 1999 INSC 360 · Decided 27 August 1999
K.R. Patel (Dead) Through L.RS. v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1999 INSC 360 · [1999] SUPP. 2 S.C.R. 44
- Case number
- CIVIL APPEAL No. 5649/1990
- Decided
- 27 August 1999
- Bench
- D.P. WADHWA, M.B. SHAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 11(1), 160(1)(iv), 161(1), 168, 256(1); Succession Act Section 2(c), 2, 302
Headnote
Income Tax Act, 1961-Sections 11(1), 160(1) (iv), 161(1), 168 and 256(1)-Will-Executors and trustees appointed under Will-Whether income C from the estate should be assessed in their hands as excutors or trustees­ Administration of estate not completed during the relevant assessment the robes of a trustee-It all depends on the construction of the Will as to when the testator desired the trust to come into being-Will providing trust was to come into being only after completion of administration D of the estate-Held, under the facts, income from the estate should be assessed
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