https://www.taxtmi.com/caselaws?id=8558 The expression "written agreement" in section 10(1)(a) of the Mysore Agricultural Income-tax Act, 1957 was construed purposively as "written instrument" to avoid rendering the reference to executors and trustees appointed under wills ineffective. The provision was treated as in pari materia with section 41 of the Indian Income-tax Act, 1922, where the corresponding language is "written instrument". On that construction, section 10(1)(a) was held applicable and the matter was remitted to the Tribunal for fresh disposal. The further contention that the trustee received income partly on his own behalf and partly on behalf of others was left open for examination of the will's terms. en-us Thu, 21 Oct 1971 00:00:00 +0530 Thu, 30 Apr 2009 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8558 The expression "written agreement" in section 10(1)(a) of the Mysore Agricultural Income-tax Act, 1957 was construed purposively as "written instrument" to avoid rendering the reference to executors and trustees appointed under wills ineffective. The provision was treated as in pari materia with section 41 of the Indian Income-tax Act, 1922, where the corresponding language is "written instrument". On that construction, section 10(1)(a) was held applicable and the matter was remitted to the Tribunal for fresh disposal. The further contention that the trustee received income partly on his own behalf and partly on behalf of others was left open for examination of the will's terms. Case-Laws Income Tax Thu, 21 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8558