https://www.taxtmi.com/caselaws?id=49289 The Supreme Court upheld the High Court's decision that co-heirs to an estate should be assessed individually, not as an association of individuals under the Hyderabad Agricultural Income-tax Act, 1950. The respondent was found entitled to deductions for expenditure related to the maintenance of the estate under specific provisions of the Acts. The appeal was dismissed, affirming the individual assessment and allowing deductions for estate maintenance expenses. en-us Mon, 21 Sep 1964 00:00:00 +0530 Fri, 22 Aug 2014 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49289 The Supreme Court upheld the High Court's decision that co-heirs to an estate should be assessed individually, not as an association of individuals under the Hyderabad Agricultural Income-tax Act, 1950. The respondent was found entitled to deductions for expenditure related to the maintenance of the estate under specific provisions of the Acts. The appeal was dismissed, affirming the individual assessment and allowing deductions for estate maintenance expenses. Case-Laws Indian Laws Mon, 21 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49289