https://www.taxtmi.com/caselaws?id=49331 The Supreme Court held that the Administrator-General of West Bengal was not to be assessed as an individual representing the beneficiaries' shares under a will. The Court determined that during the estate administration, the income was received for the estate's administration, not on behalf of the beneficiaries. As the shares of the beneficiaries were indeterminate, the Administrator-General was lawfully assessed at the maximum tax rate under section 41 of the Indian Income-tax Act, 1922. The appeals were dismissed, confirming the legality of the assessment at the maximum rate. en-us Tue, 06 Oct 1964 00:00:00 +0530 Fri, 27 Feb 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49331 The Supreme Court held that the Administrator-General of West Bengal was not to be assessed as an individual representing the beneficiaries' shares under a will. The Court determined that during the estate administration, the income was received for the estate's administration, not on behalf of the beneficiaries. As the shares of the beneficiaries were indeterminate, the Administrator-General was lawfully assessed at the maximum tax rate under section 41 of the Indian Income-tax Act, 1922. The appeals were dismissed, confirming the legality of the assessment at the maximum rate. Case-Laws Income Tax Tue, 06 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49331