https://www.taxtmi.com/caselaws?id=257605 The High Court upheld the Tribunal's decision, ruling that income earned after the deceased's death should be assessed separately under Sections 159 and 168 of the Income Tax Act. The court emphasized that income earned during the deceased's lifetime should also be assessed separately, as the deceased cannot earn income posthumously. The court referred to legal provisions, including Section 176(IA), to support the separate assessment of post-death income. The court dismissed the department's arguments and affirmed the Tribunal's decision for separate assessment of pre and post-death income. en-us Fri, 06 Feb 2015 00:00:00 +0530 Tue, 17 Mar 2015 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257605 The High Court upheld the Tribunal's decision, ruling that income earned after the deceased's death should be assessed separately under Sections 159 and 168 of the Income Tax Act. The court emphasized that income earned during the deceased's lifetime should also be assessed separately, as the deceased cannot earn income posthumously. The court referred to legal provisions, including Section 176(IA), to support the separate assessment of post-death income. The court dismissed the department's arguments and affirmed the Tribunal's decision for separate assessment of pre and post-death income. Case-Laws Income Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257605