https://www.taxtmi.com/caselaws?id=66408 The Tribunal determined that properties received by the assessee through gift deeds were his individual property, not part of his Hindu Undivided Family (HUF). The key phrases in the deeds indicated absolute rights of enjoyment and disposition to the assessee, supporting individual ownership. The Tribunal also considered the assessee's consistent declarations of the properties as individual in prior tax returns. Consequently, the Tribunal confirmed the Commissioner's orders, dismissing the appeals. en-us Sat, 17 Jul 1982 00:00:00 +0530 Thu, 24 Feb 2011 15:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66408 The Tribunal determined that properties received by the assessee through gift deeds were his individual property, not part of his Hindu Undivided Family (HUF). The key phrases in the deeds indicated absolute rights of enjoyment and disposition to the assessee, supporting individual ownership. The Tribunal also considered the assessee's consistent declarations of the properties as individual in prior tax returns. Consequently, the Tribunal confirmed the Commissioner's orders, dismissing the appeals. Case-Laws Wealth-tax Sat, 17 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66408