In Such Capacity - Definition - Law Dictionary Home Dictionary Definition in-such-capacity

Definition :

In such capacity, the words 'in such capacity' mean nothing more than the capacity of a person who carries on the business as the predecessor, was carrying it on that is, with a liability to be taxed on its profits and gains, Executors of the Estate of J.K. Dubash v. Commissioner of Income Tax, AIR 1951 SC 111 (114): (1950) SCR 969.