https://www.taxtmi.com/caselaws?id=9169 The court ruled that the executors were not assessable under the Wealth-tax Act for the relevant years, had not transitioned to trustees, and could be classified as 'individuals' under section 3. The executors were found to still be performing their duties and had not completed their functions as executors. The court cited relevant case law to support its decision. The assessees were granted costs, with counsel's fee set at Rs. 250. en-us Thu, 19 Apr 1973 00:00:00 +0530 Sat, 20 Jun 2009 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9169 The court ruled that the executors were not assessable under the Wealth-tax Act for the relevant years, had not transitioned to trustees, and could be classified as 'individuals' under section 3. The executors were found to still be performing their duties and had not completed their functions as executors. The court cited relevant case law to support its decision. The assessees were granted costs, with counsel's fee set at Rs. 250. Case-Laws Wealth-tax Thu, 19 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9169