https://www.taxtmi.com/caselaws?id=8298 Income from property allotted under a genuine partition by metes and bounds was not taxable in the parent's hands under section 11(1) of the Orissa Agricultural Income-tax Act, 1947, because the minor sons had separate allotments, separate assessment, and possession of their own lands; joint residence, common mess, or joint cultivation did not make them beneficiaries. The partition deed of 1954 was treated as real, not a sham, on the strength of the registered deed and the surrounding evidence of separate enjoyment and rent payment. The objection to inclusion of the mother's income was raised for the first time before the Tribunal, so the reference on that point was incompetent. en-us Thu, 17 Dec 1970 00:00:00 +0530 Thu, 09 Apr 2009 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8298 Income from property allotted under a genuine partition by metes and bounds was not taxable in the parent's hands under section 11(1) of the Orissa Agricultural Income-tax Act, 1947, because the minor sons had separate allotments, separate assessment, and possession of their own lands; joint residence, common mess, or joint cultivation did not make them beneficiaries. The partition deed of 1954 was treated as real, not a sham, on the strength of the registered deed and the surrounding evidence of separate enjoyment and rent payment. The objection to inclusion of the mother's income was raised for the first time before the Tribunal, so the reference on that point was incompetent. Case-Laws Income Tax Thu, 17 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8298