https://www.taxtmi.com/caselaws?id=55965 The Tribunal resolved a dispute regarding the addition of income from a deceased husband's estate to the widow's income for two assessment years. Initially, the addition was deleted for one year but confirmed for the other. An application under Section 154 of the IT Act was filed to rectify a mistake, leading to a difference of opinion among Members and a reference to the Third Member. The Tribunal ultimately held that the widow inheriting the estate was not liable for tax on the income, reversing lower authorities' decisions. en-us Fri, 29 Oct 1993 00:00:00 +0530 Tue, 30 Nov 2010 18:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55965 The Tribunal resolved a dispute regarding the addition of income from a deceased husband's estate to the widow's income for two assessment years. Initially, the addition was deleted for one year but confirmed for the other. An application under Section 154 of the IT Act was filed to rectify a mistake, leading to a difference of opinion among Members and a reference to the Third Member. The Tribunal ultimately held that the widow inheriting the estate was not liable for tax on the income, reversing lower authorities' decisions. Case-Laws Income Tax Fri, 29 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55965