https://www.taxtmi.com/caselaws?id=7004 Section 16(3)(a)(iii) of the Indian Income-tax Act, 1922 was treated as a valid deeming provision, but its scope was confined to income arising from assets transferred by the husband from his own property to his wife otherwise than for adequate consideration. The article explains that property forming part of an impartible estate retains the character of joint family property, so the holder's powers of possession, enjoyment, and alienation do not make it his individual asset for all purposes. On that basis, income from house properties transferred to a wife for maintenance was not taxable in the husband's hands under that provision. en-us Tue, 09 Aug 1966 00:00:00 +0530 Sat, 07 Feb 2009 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7004 Section 16(3)(a)(iii) of the Indian Income-tax Act, 1922 was treated as a valid deeming provision, but its scope was confined to income arising from assets transferred by the husband from his own property to his wife otherwise than for adequate consideration. The article explains that property forming part of an impartible estate retains the character of joint family property, so the holder's powers of possession, enjoyment, and alienation do not make it his individual asset for all purposes. On that basis, income from house properties transferred to a wife for maintenance was not taxable in the husband's hands under that provision. Case-Laws Income Tax Tue, 09 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7004