524 Commissioner of Income Tax Bombay v. Bansilal Moti Lal (1930)—referred to 227 Commissioner of Income Tax Bombay v. Bombay Trust Corporation (1930)—referred to 451 (1928)—referred to 451 (1936)—referred to 481 Commissioner of Income Tax Bombay v. Laklimidas Devidas (1937)—referred to 721 Commissioner of Income Tax Burma v. Bombay Burma Trading Corporation (1933)—referred to... [...] under the provisions of the will and as such was not the income of the estate and the said amount was excluded from the assessable income of the estate. [...] There her own case was that the same was reducible to a money value and that the amount did not form any part of the income of the estate as - under the provisions of the will she as widow of the testator was entitled to divert it to her personal use out of the realization from the several sources and that as a matter of fact she did so divert the amount. [...] The assessee appealed against this assessment to the Assistant Commissioner and the Assistant Commissioner accepted the cotention of the assessee ignoring the form in which the amount"19373 In the matter of CUARFSILA DAssi 7 appeared in the account papers of the estate. [...] The result was that because of the representation of the assessee though it was made.in her capacity as administratrix the amount In;olved in the prsent assesmnent was treated as not being the income of the estate n having been the income of a different; person namely the widow of the testator the present assessee and consequently on the principle of the decision in Raja Bejoy Singh Du
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