https://www.taxtmi.com/caselaws?id=276686 A testamentary direction to pay an annuity "free of income tax" was construed broadly to cover super-tax and surtax, because the will used unqualified language and did not limit the exemption to deductions at source or to tax payable in respect of the annuity. The statutory materials treated super-tax and surtax as forms of additional income tax, and earlier authorities were distinguished where the wording was narrower. On that construction, the trustees' obligation extended to bearing the full tax burden, including super-tax and surtax. en-us Wed, 08 Jun 1932 00:00:00 +0530 Thu, 15 Nov 2018 18:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276686 A testamentary direction to pay an annuity "free of income tax" was construed broadly to cover super-tax and surtax, because the will used unqualified language and did not limit the exemption to deductions at source or to tax payable in respect of the annuity. The statutory materials treated super-tax and surtax as forms of additional income tax, and earlier authorities were distinguished where the wording was narrower. On that construction, the trustees' obligation extended to bearing the full tax burden, including super-tax and surtax. Case-Laws Income Tax Wed, 08 Jun 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276686