Advanced Search Results

Commissioner of Income-tax Vs. Estate of V.L. Ethiraj (by Official Tru ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 160(1), 161, 161(1) and 168; Indian Succession Act, 1925; Official Trustees Act, 1913 - Sections 7(6)

Reported in : (1980)16CTR(Mad)238; [1979]120ITR271(Mad)

of Madras for the probate of the aforesaid will of the deceased under Section 222 of the Indian Succession Act, 1925, read with Section 7(6) of the Official Trustees Act, 1913, in O.P. No. 21 of 1961, and probate … case, the Appellate Tribunal was right in holding that assessments will have to be made distributively under Section 161(1) of the Income-tax Act, 1961, as respects the income from the estate without aggregation ' 2. One, Shri

Mahamaya Dassi Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 26, 161, 164, 168 and 256; ;Indian Succession Act, 1925 - Section 247

Reported in : [1980]126ITR748(Cal)

order to examine this question, it may be relevant to refer to the relevant provisions of the Indian Succession Act, 1925.18. Section 2 of the Indian Succession Act, 1925, provides the definition and Sub-clause (a) of Section 2 defines … income should be allocated amongst the seven beneficiaries under the will and the assessment should be made under Section 161 but not under Section 168 of the I.T. Act, 1961. The ITO rejected the claim of the assessee.

K.R. Patel (Dead) Through Lrs. Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11(1), 160, 168 and 256(1); Bombay Public Trust Act, 1950 Sections 17, 18, 19, 20, 21, 29 and 36; Indian Succession Act, 1925 - Sections 2, 211, 222, 302, 317 and 366; Mussalman Wakf Validating Act, 1913; Official Trustees Act, 1913 - Sections 7(6); Income Tax Act, 1922 - Sections 4(3), 41 and 176(4); Administrators General Act, 1963

Reported in : AIR1999SC3203; [1999]239ITR738(SC); JT1999(6)SC293; 1999(5)SCALE249; (1999)7SCC26; [1999]Supp2SCR44

trustees as trustees under the terms of the Will as well as under Section 211(1) of the Indian Succession Act, 1925. It was also held that the trust was public trust. The trust was registered on December 29, 1964.7. … the circumstances of the case, K.R. Patel and B.G. Amin were liable to be assessed as trustees under Section 161 of the Income-tax Act, 1961?2. These questions arose from the order of the Appellate Tribunal in the following

K. R. Patel Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (1999)155CTR(SC)585

as trustees tinder the terms of the will as well as under section 211 (1) of the Indian Succession Act, 1925. It was also held that the trust was a public trust. The trust was registered on 29-12-1964.6. Executors … the circumstances of the case, K.R. Patel and B.G. Amin were liable to be assessed as trustees under section 161 of the Income Tax Act, 1961?'These questions arose front the order of the Tribunal in the following circumstances.2.

K. R. Patel Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1999]106TAXMAN151(SC)

trustees as trustees under the terms of the will as well as under Section 211(1) of the Indian Succession Act, 1925. It was also held that the trust was public trust. The trust was registered on December 29, 1964.Executors … the circumstances of the case, K.R. Patel and B.G. Amin were liable to be assessed as trustees under section 161 of the Income-tax Act, 1961?" These questions arose from the order of the Appellate Tribunal in the following

The State of Gujarat Vs. Shantaben

Court : Gujarat

Subject : Civil

Acts : Bombay Court-fees Act, 1959 - Schedule - Articles 10 and 11; Succession Act, 1925 - Sections 217

Reported in : AIR1972Guj108; (1972)0GLR170

three quarters per centum.Provided that when, after the grant of a certificate under Part X of the Indian Succession Act, 1925, or under Bombay Regulation VIII of 1827 or any corresponding law for the time being in force, in … Act. 1870. In Collector or Kaira V. Chunilal, (1905) ILR 29 Bom 161, decided in 1904 a Division Bench of the Bombay High Court applied … of 1932 and the Bombay Court-fees Act, 1959 as well as S. 19-D of the former Act and Section 24 of the latter. The learned Judge was of the view that 1/5th share in the shares in

V. Kalyanaswamy (D) by Lrs. Vs. L. Bakthavatsalam (D) Thr. Lrs. .

Court : Supreme Court of India

Subject : Land Acquisition

life estate holder. In this context, no doubt, we must clarify one aspect. Section 119 of the Indian Succession Act, 1925 (hereinafter referred to as the “Indian Succession Act’, for short) deals with the date of vesting of legacy … will be transformed into exclusive and absolute rights even without an agreement or partition, by metes and bounds. 161 CIVIL APPEAL NOS.1021-1026 OF2013 ETC.100. In Girja Bai v. Sadashiv Dhundiraj42, the Privy Council was dealing with a

Sobat Singh Vs. Ramesh Chandra Gupta and anr.

Court : Delhi

Subject : Land Acquisition

of the injured The Law Commission in its 178thReport recommended the amendment to Section 306 of the Indian Succession Act, 1925 as well as Section 166 of the Motor Vehicles Act, 1988 to provide for initiation/continuation of proceedings by … the unfortunate categories who do not get any compensation (except some who may get a token amount under Section 161 or Section 140 of the Act). A person hit by an uninsured vehicle feels frustrated, cheated and discriminated,

Rajesh Tyagi and ors Vs. Ramesh Chandra Gupta and anr.

Court : Delhi

Subject : Land Acquisition

of the injured The Law Commission in its 178thReport recommended the amendment to Section 306 of the Indian Succession Act, 1925 as well as Section 166 of the Motor Vehicles Act, 1988 to provide for initiation/continuation of proceedings by … the unfortunate categories who do not get any compensation (except some who may get a token amount under Section 161 or Section 140 of the Act). A person hit by an uninsured vehicle feels frustrated, cheated and discriminated,

N.P. Saseendran versus N.P. Ponnamma & Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025] 3 S.C.R. 957

1959 - Art.31 - Registration Act, 1909 - s.17 - Specific Relief Act, 1963 - s.2(b) - Indian Succession Act, 1925 - Part VI - ss.2(h), 59, 61, 62, 63, 70, 89 - Respondent No.1 was the plaintiff (daughter) … B.N. Ananthachary and Others [2010] 3 SCR 401 : (2010) 4 SCC 161; Mathai Samuel v. Eapen Eapen [2012] 10 SCR 1098 : (2012) 13 … registration of the same, would amount to acceptance of the gift and the transaction satisfies the requirement of Section 122 of the Transfer of Property Act, 1882 - Once the document is categorized as a gift, in