Court Rules Tax Demand Unrecoverable from Successor if Deceased Proprietor's Case Unadjudicated u/s 87.
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....Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices - before adjudication, demand cannot be recovered u/s 87 - HC....




TaxTMI
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