https://www.taxtmi.com/caselaws?id=14879 Section 168 of the Income-tax Act, 1961 was construed as applying only to income from the estate of a deceased person who died testate. The court read the provision's placement, its references to executors, beneficiaries and specific legatees, and the Explanation extending "executor" to an administrator or other person administering the estate as pointing to administration under a will. It held that executor and administrator are distinct concepts under the Indian Succession Act, and that the extended definition was intended to cover de facto administrators of testate estates, not all persons dealing with intestate property. The contrary argument based on intestate succession was rejected, and section 168 was held inapplicable to intestate estates. en-us Fri, 04 Feb 2000 00:00:00 +0530 Thu, 23 Jul 2009 17:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14879 Section 168 of the Income-tax Act, 1961 was construed as applying only to income from the estate of a deceased person who died testate. The court read the provision's placement, its references to executors, beneficiaries and specific legatees, and the Explanation extending "executor" to an administrator or other person administering the estate as pointing to administration under a will. It held that executor and administrator are distinct concepts under the Indian Succession Act, and that the extended definition was intended to cover de facto administrators of testate estates, not all persons dealing with intestate property. The contrary argument based on intestate succession was rejected, and section 168 was held inapplicable to intestate estates. Case-Laws Income Tax Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14879