COMMISSIONER OF INCOME-TAX, CALCUTTA vs KOKILA DEBI

The Supreme Court held that under Section 41(1) of the Indian Income Tax Act, 1922, the income from trust properties dedicated to a deity is assessable in the hands of trustees only if it is specifically receivable on behalf of a person. The Court affirmed the Tribunal's finding that the sole beneficiary was the deity, and thus the first proviso to Section 41(1) was not applicable. The appeal by the Commissioner of Income-tax was dismissed, confirming that the trustees were to be assessed as individuals for the income received on behalf of the deity.