https://www.taxtmi.com/caselaws?id=189659 Section 9(3) of the Income-tax Act, 1922 applies only where property is owned by two or more persons and their respective shares are definite and ascertainable. On the facts described, ongoing family litigation over succession and entitlement created uncertainty as to how many persons would ultimately share the property and what each share would be. Because the interests were not fixed, exact, or clear, separate assessment on the footing claimed was not warranted. The authorities were therefore justified in declining the assessee's claim for separate treatment, and the issue was resolved against the assessee. en-us Tue, 29 Feb 1944 00:00:00 +0630 Mon, 16 Jan 2017 17:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189659 Section 9(3) of the Income-tax Act, 1922 applies only where property is owned by two or more persons and their respective shares are definite and ascertainable. On the facts described, ongoing family litigation over succession and entitlement created uncertainty as to how many persons would ultimately share the property and what each share would be. Because the interests were not fixed, exact, or clear, separate assessment on the footing claimed was not warranted. The authorities were therefore justified in declining the assessee's claim for separate treatment, and the issue was resolved against the assessee. Case-Laws Income Tax Tue, 29 Feb 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=189659