K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX
C.A. No.-005649-005649 - 1990Supreme Court27 Aug 1999
For Respondent: COMMISSIONER OF INCOME TAX
Section 161Section 256(1)
charitable nature. This
constituted 1/3 of the property of the testator after
funeral expenses, expenses for obtaining probate and paying
debts of the testator, if any. One of the questions raised
was whether on the facts and in the circumstances of the
case 1/3 of the property mentioned in the will could be said
to be held under trust
