https://www.taxtmi.com/caselaws?id=5349 The Supreme Court held that the income from the estate of Balabhai Damodardas should be assessed in the hands of the executor, Sakarlal Balabhai, until the estate was fully administered and distributed to the beneficiaries. The Court emphasized that the estate duty liability is the executor's responsibility and that the administration cannot be deemed complete until this duty is settled. The Court also confirmed Sakarlal Balabhai's status as an executor and rejected the notion that the estate administration was complete during the relevant assessment years. The appeals were allowed, and the assessee was awarded costs. en-us Tue, 29 Oct 1991 00:00:00 +0530 Fri, 27 Feb 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5349 The Supreme Court held that the income from the estate of Balabhai Damodardas should be assessed in the hands of the executor, Sakarlal Balabhai, until the estate was fully administered and distributed to the beneficiaries. The Court emphasized that the estate duty liability is the executor's responsibility and that the administration cannot be deemed complete until this duty is settled. The Court also confirmed Sakarlal Balabhai's status as an executor and rejected the notion that the estate administration was complete during the relevant assessment years. The appeals were allowed, and the assessee was awarded costs. Case-Laws Income Tax Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5349