https://www.taxtmi.com/caselaws?id=67857 Income from shares of house property standing in the names of the assessee's sons, who had attained majority, could not be clubbed in the assessee's hands under the deeming provisions of the Income-tax Act. The sons had repaid the related loans from their own funds, and the repayment was within the appellate record. An arrangement that was justified while the sons were minors could not continue to attract clubbing once they became majors. Earlier acceptance of separate assessments also supported the settled position. The inclusion of the sons' share income in the assessee's hands was therefore deleted, and the alternative interest ground became infructuous. en-us Fri, 27 Jan 1984 00:00:00 +0530 Tue, 15 Mar 2011 10:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67857 Income from shares of house property standing in the names of the assessee's sons, who had attained majority, could not be clubbed in the assessee's hands under the deeming provisions of the Income-tax Act. The sons had repaid the related loans from their own funds, and the repayment was within the appellate record. An arrangement that was justified while the sons were minors could not continue to attract clubbing once they became majors. Earlier acceptance of separate assessments also supported the settled position. The inclusion of the sons' share income in the assessee's hands was therefore deleted, and the alternative interest ground became infructuous. Case-Laws Income Tax Fri, 27 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67857