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Income Tax - Highlights / Catch Notes

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Scope of the term legal representative - Tax Recovery ...


"Legal Representative" in Tax Recovery: Includes Heirs and Estate Managers, Not Limited to Inheritors.

September 7, 2017

Case Laws     Income Tax     HC

Scope of the term legal representative - Tax Recovery proceedings - It may be a person who may or may not be the heir, competent to inherit the property of the deceased - It includes heirs as well as persons who represent the estate even without title either as executors or administrators in possession of the estate of the deceased - HC

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