Succeeded By Another Person - Definition - Law Dictionary Home Dictionary Definition succeeded-by-another-person

Definition :

Succeeded by another person, the expression 'succeeded by another person' in s. 26(2) and s. 25(4) of the Income Tax Act, 1922 includes not only cases of succession inter vivos but also cases of succession on death, Executors of the Estate of Lt. Commr. J.K. Dubash v. Commissioner of Income Tax, AIR 1951 SC 111: (1950) SCR 969.