https://www.taxtmi.com/caselaws?id=37139 Arrears of professional fees received after the death of the professional formed part of the estate as assets, but not income of the estate for section 168 purposes. Section 168 applies only to income accruing to the estate, while section 176(4) separately deems post-discontinuance receipts to be income of the recipient in the year of receipt if they would have been assessable in the deceased's hands before death. Because the two provisions operate in different fields, the arrears could not be assessed as professional income of the executor as part of estate income and were taxable, if at all, only under section 176(4). en-us Mon, 16 Apr 1979 00:00:00 +0530 Fri, 26 Mar 2010 17:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37139 Arrears of professional fees received after the death of the professional formed part of the estate as assets, but not income of the estate for section 168 purposes. Section 168 applies only to income accruing to the estate, while section 176(4) separately deems post-discontinuance receipts to be income of the recipient in the year of receipt if they would have been assessable in the deceased's hands before death. Because the two provisions operate in different fields, the arrears could not be assessed as professional income of the executor as part of estate income and were taxable, if at all, only under section 176(4). Case-Laws Income Tax Mon, 16 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37139