https://www.taxtmi.com/caselaws?id=6269 A document reciting a trust arrangement does not bind the taxing authority when surrounding circumstances and human probabilities show the recital to be unreal. The Tribunal's rejection of the alleged trust, based on evidence and fact-finding, was treated as a finding of fact; absent perversity, no referable question of law arose for High Court interference in reference jurisdiction. The assessee also failed to prove the claimed source of funds said to belong to his wife, and his prior acceptance of assessment in his own hands was a relevant circumstance, though not conclusive. The property income was therefore assessable in the assessee's hands, and the trust claim failed. en-us Thu, 26 Aug 1971 00:00:00 +0530 Fri, 27 Jun 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6269 A document reciting a trust arrangement does not bind the taxing authority when surrounding circumstances and human probabilities show the recital to be unreal. The Tribunal's rejection of the alleged trust, based on evidence and fact-finding, was treated as a finding of fact; absent perversity, no referable question of law arose for High Court interference in reference jurisdiction. The assessee also failed to prove the claimed source of funds said to belong to his wife, and his prior acceptance of assessment in his own hands was a relevant circumstance, though not conclusive. The property income was therefore assessable in the assessee's hands, and the trust claim failed. Case-Laws Income Tax Thu, 26 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6269