https://www.taxtmi.com/caselaws?id=28869 Amounts received after an assessee's death are not assessable in the hands of the legal representative under section 24B of the Indian Income-tax Act, 1922 unless they had accrued to the deceased during lifetime. Applying the Supreme Court ruling in Amarchand N. Shroff as later understood in Arvind Bhogilal, the Bombay High Court held that receipts referable to work done before death but not accrued on or before the date of death could not be brought to tax. The amount of Rs. 28,231 was therefore not includible in the assessee's total income. en-us Thu, 10 Sep 1981 00:00:00 +0530 Mon, 08 Mar 2010 12:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28869 Amounts received after an assessee's death are not assessable in the hands of the legal representative under section 24B of the Indian Income-tax Act, 1922 unless they had accrued to the deceased during lifetime. Applying the Supreme Court ruling in Amarchand N. Shroff as later understood in Arvind Bhogilal, the Bombay High Court held that receipts referable to work done before death but not accrued on or before the date of death could not be brought to tax. The amount of Rs. 28,231 was therefore not includible in the assessee's total income. Case-Laws Income Tax Thu, 10 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28869