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1964 (10) TMI 10 - SC - Income TaxWhether, on the facts and in the circumstances of the case, the assessments on the Administrator-General of West Bengal as an individual and not as representing the shares of the various beneficiaries under the will of the late Raja P. N. Tagore separately was in accordance with law ? Whether, on the facts and in the circumstances of the case, the assessment of the said Administrator-General at the maximum rate was legal ? Held that:- Section 41 of the Act is not applicable in the present case as the appellant received the income on his behalf and not on 4 behalf of the five sons of the deceased Raja. In view of the above, the answers to the two questions set out in the beginning of the judgment must be in the affirmative. The appeals are, therefore, dismissed
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