https://www.taxtmi.com/caselaws?id=27772 Refund of annuity under the annuity deposit scheme governed by Chapter XXII-A and section 280D of the Income-tax Act, 1961 was held taxable as income in the hands of the recipient, including where received by an executor, nominee, legal representative, or other representative. The High Court followed its earlier binding authority that section 280D payments retain their character as income regardless of the recipient's representative capacity, and answered the referred question in favour of the Revenue. en-us Tue, 22 May 1984 00:00:00 +0530 Tue, 16 Feb 2010 10:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27772 Refund of annuity under the annuity deposit scheme governed by Chapter XXII-A and section 280D of the Income-tax Act, 1961 was held taxable as income in the hands of the recipient, including where received by an executor, nominee, legal representative, or other representative. The High Court followed its earlier binding authority that section 280D payments retain their character as income regardless of the recipient's representative capacity, and answered the referred question in favour of the Revenue. Case-Laws Income Tax Tue, 22 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27772