https://www.taxtmi.com/caselaws?id=194770 For purposes of property income taxation, ownership under section 22 is not confined to strict legal title; a person entitled to receive the property income in her own right may be treated as the owner even if the sale deed is not registered. On that basis, income from the commercial flats was held assessable under the head "Income from house property" and not under "Income from other sources". The reference was answered against the Revenue and in favour of the assessee. en-us Mon, 10 Feb 2003 00:00:00 +0530 Mon, 25 Sep 2017 18:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194770 For purposes of property income taxation, ownership under section 22 is not confined to strict legal title; a person entitled to receive the property income in her own right may be treated as the owner even if the sale deed is not registered. On that basis, income from the commercial flats was held assessable under the head "Income from house property" and not under "Income from other sources". The reference was answered against the Revenue and in favour of the assessee. Case-Laws Income Tax Mon, 10 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194770