ADMINISTRATOR-GENERAL OF WEST BENGAL vs COMMISSIONER OF INCOME-TAX, CALCUTTA

The Supreme Court held that the Administrator-General, appointed under the Indian Income-tax Act, 1922, does not receive income on behalf of the testator's sons but rather as an executor, thus not fulfilling the conditions of Section 41. The Court clarified that the income received is part of the residue of the estate, which the sons will receive only after the administration period. Consequently, the appeal was dismissed, affirming the High Court's ruling that the shares of the sons were not determinate during the administration period.