https://www.taxtmi.com/caselaws?id=3379 The court affirmed that the income from the property at 100 AE Anna Nagar, Chennai should not be taxed in the assessee's hands as the Revenue failed to prove ownership by the assessee. The court upheld the Tribunal's decision that the property belonged to the assessee's wife based on lack of evidence provided by the Revenue. The appeals by the Revenue were dismissed, and the court rejected the raised questions of law, leading to the dismissal of the appeals and related applications. en-us Wed, 01 Mar 2006 00:00:00 +0530 Tue, 29 Jul 2008 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3379 The court affirmed that the income from the property at 100 AE Anna Nagar, Chennai should not be taxed in the assessee's hands as the Revenue failed to prove ownership by the assessee. The court upheld the Tribunal's decision that the property belonged to the assessee's wife based on lack of evidence provided by the Revenue. The appeals by the Revenue were dismissed, and the court rejected the raised questions of law, leading to the dismissal of the appeals and related applications. Case-Laws Income Tax Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3379