https://www.taxtmi.com/caselaws?id=7004 Section 16(3)(a)(iii) of the Indian Income-tax Act, 1922, was treated as constitutionally valid after the challenge under Article 14 was not pursued. The provision deemed income arising from assets transferred by a husband to his wife without adequate consideration to be the husband's income, but required the assets to be his individual assets. Property comprised in an impartible estate retained its joint-family character despite the holder's broad powers of possession, management and alienation. Consequently, house-property income from assets transferred to the wife for maintenance was not includible in the husband's income under section 16(3)(a)(iii). 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 constitutionally valid after the challenge under Article 14 was not pursued. The provision deemed income arising from assets transferred by a husband to his wife without adequate consideration to be the husband's income, but required the assets to be his individual assets. Property comprised in an impartible estate retained its joint-family character despite the holder's broad powers of possession, management and alienation. Consequently, house-property income from assets transferred to the wife for maintenance was not includible in the husband's income under section 16(3)(a)(iii). Case-Laws Income Tax Tue, 09 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7004