COMMISSIONER OF WEALTH-TAX, CALCUTTA v. O.M.M. KINNISON (DEAD) THROUGH HER EXECUTORS & TRUSTEES

Citation: [1986] 3 S.C.R. 674

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

That -conclusion, said the High Court, arises from the: nature and extent of the powers conferred on the trustees to deal with the. The contention was repelled by the Appellate Assistant Commissioner, who held that ll the assessee possessed rights and interest in the shares...

Judgment text

That -conclusion, said the High Court, arises from the: nature and extent of the powers conferred on the trustees to deal with the. The contention was repelled by the Appellate Assistant Commissioner, who held that ll the assessee possessed rights and interest in the shares...