Income of Estate of Deceased Assessee taxable at normal slab rates

Estate of Late Harkishin Bhojraj Chanrai Vs DCIT CPC (ITAT Mumbai)

Undisputed facts though the assessee has filed its return of income declaring an income of ₹ 1,288,261/– in the status of association of person of estate of a diseased individual. The tax liability is required to be computed as per the normal tax as applicable to an Association of person as per paragraph A of part I of the first schedule of the finance act, 2019. This fact has been agreed by the learned CIT – A also. However, the relief was not granted

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