https://www.taxtmi.com/caselaws?id=168540 Income from house property forming part of an impartible estate was examined under Section 9 of the Indian Income-tax Act, 1922 by reference to Hindu law ownership. The estate retained its joint family character for this limited purpose, so the holder was not treated as the individual owner and the house property income was not taxable in his personal hands. By contrast, interest income from the impartible estate was received by the holder on his own account, not as karta or manager for a Hindu undivided family, and was therefore taxable as his individual income. Maintenance rights of junior members did not convert them into co-owners of that income. en-us Fri, 04 Jul 1941 00:00:00 +0530 Wed, 11 Mar 2015 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168540 Income from house property forming part of an impartible estate was examined under Section 9 of the Indian Income-tax Act, 1922 by reference to Hindu law ownership. The estate retained its joint family character for this limited purpose, so the holder was not treated as the individual owner and the house property income was not taxable in his personal hands. By contrast, interest income from the impartible estate was received by the holder on his own account, not as karta or manager for a Hindu undivided family, and was therefore taxable as his individual income. Maintenance rights of junior members did not convert them into co-owners of that income. Case-Laws Income Tax Fri, 04 Jul 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168540