https://www.taxtmi.com/caselaws?id=70869 The Tribunal determined that Smt. Alka Chaudhary was a legitimate co-owner, not a benamidar, of the property in question. Evidence showcased equal financial contributions and active participation in property-related matters. Consequently, income from her share was not to be included in Dr. Chaudhary's total income, and Section 64 of the Income Tax Act, 1961, was deemed inapplicable. The appeal by the assessee was upheld, affirming Smt. Alka Chaudhary's co-ownership status. en-us Fri, 31 May 1985 00:00:00 +0530 Tue, 19 Apr 2011 17:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70869 The Tribunal determined that Smt. Alka Chaudhary was a legitimate co-owner, not a benamidar, of the property in question. Evidence showcased equal financial contributions and active participation in property-related matters. Consequently, income from her share was not to be included in Dr. Chaudhary's total income, and Section 64 of the Income Tax Act, 1961, was deemed inapplicable. The appeal by the assessee was upheld, affirming Smt. Alka Chaudhary's co-ownership status. Case-Laws Income Tax Fri, 31 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70869