https://www.taxtmi.com/caselaws?id=68973 The case involved the taxability of a refund of an annuity deposit in the hands of the estate of a deceased individual. The Tribunal determined that the refund could not be taxed in the estate's hands as the depositor and the recipient of the refund were deemed to be different entities. The Third Member, concurring with the Accountant Member, held that the refund was not taxable in the estate's hands, leading to the deletion of the amount from the estate's total income. en-us Fri, 02 Dec 1983 00:00:00 +0530 Mon, 04 Apr 2011 12:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68973 The case involved the taxability of a refund of an annuity deposit in the hands of the estate of a deceased individual. The Tribunal determined that the refund could not be taxed in the estate's hands as the depositor and the recipient of the refund were deemed to be different entities. The Third Member, concurring with the Accountant Member, held that the refund was not taxable in the estate's hands, leading to the deletion of the amount from the estate's total income. Case-Laws Income Tax Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68973