https://www.taxtmi.com/caselaws?id=289580 A valid testamentary disposition of foreign immovable property is governed by the lex situs, so the Department could not treat the estate as a Hindu undivided family where the will was effective under the local law. Section 41 did not apply because executors are taxed as such only until administration ends and they begin holding as trustees for beneficiaries; that transition was not shown. Income from the Johore Bahru gardens was includible because they were purchased with the deceased's funds and fell within the will's general disposition. A payment of Rs. 20,000 to a legatee was a capital legacy, not a revenue outgoing, and was therefore not deductible. en-us Sat, 07 May 1960 00:00:00 +0530 Fri, 07 Aug 2020 11:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289580 A valid testamentary disposition of foreign immovable property is governed by the lex situs, so the Department could not treat the estate as a Hindu undivided family where the will was effective under the local law. Section 41 did not apply because executors are taxed as such only until administration ends and they begin holding as trustees for beneficiaries; that transition was not shown. Income from the Johore Bahru gardens was includible because they were purchased with the deceased's funds and fell within the will's general disposition. A payment of Rs. 20,000 to a legatee was a capital legacy, not a revenue outgoing, and was therefore not deductible. Case-Laws Income Tax Sat, 07 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289580