https://www.taxtmi.com/caselaws?id=69264 Ownership of property for income-tax purposes must be determined on a complete factual record where title, possession, and enjoyment are disputed. An unprobated will and a legal opinion, without supporting materials such as lease deeds, rent receipts, property tax records, or mortgage documents, were insufficient to establish whether the assessee held the property as full owner, co-owner, or on behalf of a Hindu undivided family. The matter therefore required fresh factual examination before income could be assessed in a particular hand. en-us Mon, 12 Mar 1979 00:00:00 +0530 Wed, 06 Apr 2011 10:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69264 Ownership of property for income-tax purposes must be determined on a complete factual record where title, possession, and enjoyment are disputed. An unprobated will and a legal opinion, without supporting materials such as lease deeds, rent receipts, property tax records, or mortgage documents, were insufficient to establish whether the assessee held the property as full owner, co-owner, or on behalf of a Hindu undivided family. The matter therefore required fresh factual examination before income could be assessed in a particular hand. Case-Laws Income Tax Mon, 12 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69264