https://www.taxtmi.com/caselaws?id=13858 The High Court held that the wife was not a benamidar of the assessee as the property was in her name, but the income from the property should be taxed in the hands of the real owner, the assessee. The court ruled that ownership for income tax purposes is based on entitlement to receive income, and since the investment was solely by the assessee, the income from the property should be taxed in the assessee's hands. The judgment clarified the taxation implications of property registered in a spouse's name without their actual investment. en-us Thu, 28 Jun 2001 00:00:00 +0530 Fri, 03 Jul 2009 13:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13858 The High Court held that the wife was not a benamidar of the assessee as the property was in her name, but the income from the property should be taxed in the hands of the real owner, the assessee. The court ruled that ownership for income tax purposes is based on entitlement to receive income, and since the investment was solely by the assessee, the income from the property should be taxed in the assessee's hands. The judgment clarified the taxation implications of property registered in a spouse's name without their actual investment. Case-Laws Income Tax Thu, 28 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13858