https://www.taxtmi.com/caselaws?id=192360 For house-property taxation under section 9, legal ownership is the decisive factor, not the owner's ability to let the property or actually receive rent. The trustees remained the legal owners under the statutory trust, so the annual value continued to be assessable in their hands despite the evacuee interest vesting in the Custodian and rent being received by another person. The Custodian's receipt of rent was neither a statutory charge under section 9(1)(iv) nor an effective alienation of income at source. The taxable annual value therefore remained with the trustees, and assessment was upheld against them. en-us Mon, 13 Aug 1962 00:00:00 +0530 Fri, 26 May 2017 18:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192360 For house-property taxation under section 9, legal ownership is the decisive factor, not the owner's ability to let the property or actually receive rent. The trustees remained the legal owners under the statutory trust, so the annual value continued to be assessable in their hands despite the evacuee interest vesting in the Custodian and rent being received by another person. The Custodian's receipt of rent was neither a statutory charge under section 9(1)(iv) nor an effective alienation of income at source. The taxable annual value therefore remained with the trustees, and assessment was upheld against them. Case-Laws Income Tax Mon, 13 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192360