https://www.taxtmi.com/caselaws?id=6642 The court upheld the Tribunal's decision that the rental income received by the assessees from houses allotted by their father was the individual income of each assessee, not belonging to their Hindu undivided families. Emphasizing the father's intention as expressed in the deed, the court found no indication that the property was ancestral or part of a partition scheme, supporting individual ownership. The court ruled in favor of the revenue, highlighting the importance of interpreting legal documents to ascertain property rights and awarded costs against the assessees. en-us Wed, 15 Sep 1965 00:00:00 +0530 Sat, 31 Jan 2009 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6642 The court upheld the Tribunal's decision that the rental income received by the assessees from houses allotted by their father was the individual income of each assessee, not belonging to their Hindu undivided families. Emphasizing the father's intention as expressed in the deed, the court found no indication that the property was ancestral or part of a partition scheme, supporting individual ownership. The court ruled in favor of the revenue, highlighting the importance of interpreting legal documents to ascertain property rights and awarded costs against the assessees. Case-Laws Income Tax Wed, 15 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6642