Supreme Court of India
Navnit Lal Sakar Lal v. Commissioner of Income Tax
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the High Court, in the circumstances of the case, should not have interfered G with the Tribunal's finding and that the question referred should have been answered in the affirmative and in favour of the assessee.
Judgment, page 14
From the headnote
Income Tax Act, 1961: Section 168-lncome from estate of deceased person-Properties be queathed to two grandsons-No executor named in the will-Son of testator administering the estate-Part of estate duty liability outstanding-:v'esting of properties in the legatees-When takes place-Administration of es- tate-Wlzether complete-Half of the income from estate assessed at the hands of assessee one of the two legatees-Assessments whether validly made. The grandfather of the appellant assessee executed a will in 1956 bequeathing his properties to the assessee and his brother. The testator died in
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