Supreme Court of India
K.R. Patel (dead) through L.rs. 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.
From the headnote
Income Tax Act, 1961-Sections 11(1), 160(1) (iv), 161(1), 168 and 256(1)-Will-Executors and trustees appointed under Will-Whether income from the estate should be assessed in their hands as excutors or trustees Administration of estate not completed during the relevant assessment period Held, there is no rule of law as to when executor sheds his character as an executor and wears the robes of a trustee-It all depends on the construction of the Will as to when the testator desired the trust to come into being-Will providing trust was to come into being only after completion of administration
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