Exactors of Estate J.K. Dubash v. Commissiner of income tax, Bombay City Bombay
Income Tax Act, 1922 – Section 25 – Death of person carrying on business – Executors carrying on business as going concern for selling it under terms of will – Whether “succeed in such capacity “to testator – Date of succession. AIR 1951 SC 111 : 1951 (19) ITR 182 : 1950 SCR 969