https://www.taxtmi.com/caselaws?id=169453 Amounts received by executors under a will and then applied to Sradh expenses and probate costs were treated as income applied after receipt, not as income diverted at source by an overriding title. A testamentary direction that such outgoings be paid from income did not prevent the income from accruing to the executors for assessment. The probate expense was likewise not excluded from chargeable income. On tax deducted at source, the executors were not entitled to any further credit because no separate tax burden had been imposed on them for that amount. The assessment was upheld and no relief was granted. en-us Tue, 01 Feb 1938 00:00:00 +0530 Tue, 21 Apr 2015 12:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169453 Amounts received by executors under a will and then applied to Sradh expenses and probate costs were treated as income applied after receipt, not as income diverted at source by an overriding title. A testamentary direction that such outgoings be paid from income did not prevent the income from accruing to the executors for assessment. The probate expense was likewise not excluded from chargeable income. On tax deducted at source, the executors were not entitled to any further credit because no separate tax burden had been imposed on them for that amount. The assessment was upheld and no relief was granted. Case-Laws Income Tax Tue, 01 Feb 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169453