https://www.taxtmi.com/caselaws?id=8195 Income from lands standing in the names of a wife and son could not be treated as Hindu undivided family income without material showing that the property ly belonged to the family. Section 10 of the U.P. Agricultural Income-tax Act applied only after the income was already established as HUF income, and it could not be used to include income from assets owned by members in their own right. Section 3 did not support such inclusion, and section 4A governed computation of an individual's agricultural income, not that of an HUF. In the absence of evidence that the wife and son lacked independent means, the presumption that property in a family member's name is HUF property could not be drawn. en-us Thu, 16 Apr 1970 00:00:00 +0530 Thu, 02 Apr 2009 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8195 Income from lands standing in the names of a wife and son could not be treated as Hindu undivided family income without material showing that the property ly belonged to the family. Section 10 of the U.P. Agricultural Income-tax Act applied only after the income was already established as HUF income, and it could not be used to include income from assets owned by members in their own right. Section 3 did not support such inclusion, and section 4A governed computation of an individual's agricultural income, not that of an HUF. In the absence of evidence that the wife and son lacked independent means, the presumption that property in a family member's name is HUF property could not be drawn. Case-Laws Income Tax Thu, 16 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8195