https://www.taxtmi.com/caselaws?id=191689 A beneficiary assessed directly as owner of property under Section 9(1) of the Income-tax Act, 1922, was held entitled to claim the proviso to Section 9(2) in the same assessment capacity. The court reasoned that the exemption or limitation in Section 9(2) is attached to the statutory character of ownership for house property assessment, so once income is taxed in the assessee's hands as owner under Section 9(1), the corresponding relief under Section 9(2) follows. Broader questions about trustees' assessment under Section 41(2) and the meaning of owner were not decided. en-us Mon, 15 Mar 1948 00:00:00 +0530 Thu, 13 Apr 2017 14:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191689 A beneficiary assessed directly as owner of property under Section 9(1) of the Income-tax Act, 1922, was held entitled to claim the proviso to Section 9(2) in the same assessment capacity. The court reasoned that the exemption or limitation in Section 9(2) is attached to the statutory character of ownership for house property assessment, so once income is taxed in the assessee's hands as owner under Section 9(1), the corresponding relief under Section 9(2) follows. Broader questions about trustees' assessment under Section 41(2) and the meaning of owner were not decided. Case-Laws Income Tax Mon, 15 Mar 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191689