https://www.taxtmi.com/caselaws?id=6394 A statutory deeming fiction treating income from an impartible estate as the holder's income was applied broadly for tax computation, so it was not confined to the house-property head alone. On that basis, house-property income transferred by the assessee to his wife for maintenance, being a direct transfer without consideration and not linked to an agreement to live apart, fell within the anti-avoidance rule on transfers to a spouse and was includible in the assessee's total income. That inclusion also affected the computation of the annual value of the residential house under the first proviso to section 9(2). Both referred questions were answered in favour of the revenue. en-us Tue, 13 Feb 1973 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6394 A statutory deeming fiction treating income from an impartible estate as the holder's income was applied broadly for tax computation, so it was not confined to the house-property head alone. On that basis, house-property income transferred by the assessee to his wife for maintenance, being a direct transfer without consideration and not linked to an agreement to live apart, fell within the anti-avoidance rule on transfers to a spouse and was includible in the assessee's total income. That inclusion also affected the computation of the annual value of the residential house under the first proviso to section 9(2). Both referred questions were answered in favour of the revenue. Case-Laws Income Tax Tue, 13 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6394