https://www.taxtmi.com/caselaws?id=777178 ITAT MUMBAI held that under s.168(1)(a) where only one executor is appointed the estate is assessed as an individual at slab rates, whereas multiple executors may attract AOP treatment and maximum marginal rate. Examination of the will is decisive; here the will's terms showed a sole executor, so assessment should be in the status of an individual. Because the will was placed before ITAT for the first time and CIT(A) did not conclusively verify this, the matter is remitted to CIT(A) for fresh adjudication; appeal allowed for statistical purposes. en-us Thu, 31 Jul 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777178 ITAT MUMBAI held that under s.168(1)(a) where only one executor is appointed the estate is assessed as an individual at slab rates, whereas multiple executors may attract AOP treatment and maximum marginal rate. Examination of the will is decisive; here the will's terms showed a sole executor, so assessment should be in the status of an individual. Because the will was placed before ITAT for the first time and CIT(A) did not conclusively verify this, the matter is remitted to CIT(A) for fresh adjudication; appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777178