https://www.taxtmi.com/caselaws?id=70788 The Tribunal concluded that Smt. Alka Chaudhary was not a benamidar but a co-owner of the house property with her husband, Dr. Vinayak Chaudhary. The Tribunal found that both parties made equal contributions towards the property, and Smt. Alka Chaudhary had valid sources of investment for her share. Additionally, Section 64 of the Income-tax Act was deemed inapplicable as Smt. Alka Chaudhary was a co-owner and not a mere recipient of assets without consideration. Consequently, the appeal by the assessee was allowed, and the income from Smt. Alka Chaudhary's portion of the property was not to be included in Dr. Chaudhary's total income. en-us Fri, 31 May 1985 00:00:00 +0530 Tue, 19 Apr 2011 12:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70788 The Tribunal concluded that Smt. Alka Chaudhary was not a benamidar but a co-owner of the house property with her husband, Dr. Vinayak Chaudhary. The Tribunal found that both parties made equal contributions towards the property, and Smt. Alka Chaudhary had valid sources of investment for her share. Additionally, Section 64 of the Income-tax Act was deemed inapplicable as Smt. Alka Chaudhary was a co-owner and not a mere recipient of assets without consideration. Consequently, the appeal by the assessee was allowed, and the income from Smt. Alka Chaudhary's portion of the property was not to be included in Dr. Chaudhary's total income. Case-Laws Income Tax Fri, 31 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70788