Commissioner Of Income Tax vs Pulin Behari Dey

Authority: High Court Date: 1949-09-01 AY: 1942-43 Section: 164(1) Acts: Indian Income Tax Act (pre-1961) Result: Assessee Citation: (1951) 20 ITR 314 (CAL) Justices: Harries, C.J. & Chatterjee, J. Appeal No: IT Ref. No. 6 of 1948
Whether, where shares of two deities are not defined in the deed of endowment, their shares are defined in law as equal, making the first proviso to section 41 inapplicable --- Held Yes

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