https://www.taxtmi.com/caselaws?id=276331 On construction of the 1944 trust deed the court held that income from specified house properties was receivable by trustees in a representative capacity for identifiable beneficiaries, so the substantive rule for trustee assessment applies and tax must be levied on trustees in separate sums equivalent to what would be leviable on the beneficiaries. The delegation of payment duties to one trustee did not convert him into sole beneficiary nor activate the proviso for indeterminate shares. The single-sum personal assessment on the one trustee was therefore not maintainable. en-us Tue, 22 Dec 1959 00:00:00 +0530 Tue, 06 Nov 2018 14:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276331 On construction of the 1944 trust deed the court held that income from specified house properties was receivable by trustees in a representative capacity for identifiable beneficiaries, so the substantive rule for trustee assessment applies and tax must be levied on trustees in separate sums equivalent to what would be leviable on the beneficiaries. The delegation of payment duties to one trustee did not convert him into sole beneficiary nor activate the proviso for indeterminate shares. The single-sum personal assessment on the one trustee was therefore not maintainable. Case-Laws Income Tax Tue, 22 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276331