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The Commissioner Of Income-Tax vs The Estate Of Late Sri T.P. Ramaswami ... on 13 October, 1961
cites
Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 41 in The Income Tax Act, 1961 [Entire Act]
V.M. Raghavalu Naidu And Sons By ... vs Commissioner Of Income-Tax And Excess ... on 2 February, 1950
In V. M. Raghavalu Naidu & Sons v. Commissioner of Income-tax (1950) 2 M.L.J. 300 : I.T.R. 787, Satyanarayana Rao and Viswanatha Sastri, JJ., elaborately considered the question when executors under a will of a deceased person could be said to become trustees for the legatees. The learned Judges held that executors would not become trustees for the beneficiaries under the will in respect of specific bequests until there is an assent on their part; in the case of residuary legacy until the residue was ascertained and such assent is given.
Section 66 in The Income Tax Act, 1961 [Entire Act]
Section 4 in The Indian Succession Act, 1925 [Entire Act]
Section 211 in The Indian Succession Act, 1925 [Entire Act]
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