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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Interpretation of will - executor of the will had directed to ...


Executor's Distribution of Will Funds Misinterpreted by CIT, Altering Testator's Intentions; Criticism for Misaligned Interpretation Approach.

August 19, 2019

Case Laws     Income Tax     HC

Interpretation of will - executor of the will had directed to distribute the money - to interpret the will in other fashion would be doing injustice to the intention of the testator and the interpretation given by the CIT is wholly erroneous as the CIT appears to rewriting the last will and testament, having done the same "cherry picking" in the last will and testament which is not the manner in which a will needs to be interpreted

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