https://www.taxtmi.com/caselaws?id=17783 Section 13 of the Assam Agricultural Income-tax Act, 1939 applies only where agricultural income is held or managed on behalf of persons who remain jointly interested in the land or the income. Where an owner executes registered gift deeds dividing a tea estate into separate halves and each donee becomes the absolute owner of his portion, the existence of a common manager for convenience does not by itself create the joint interest required by the provision. On those facts, assessment on a common-manager basis is not attracted, though separate assessment of the co-owners may be examined on the relevant records. en-us Wed, 26 Mar 1997 00:00:00 +0530 Thu, 24 Sep 2009 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17783 Section 13 of the Assam Agricultural Income-tax Act, 1939 applies only where agricultural income is held or managed on behalf of persons who remain jointly interested in the land or the income. Where an owner executes registered gift deeds dividing a tea estate into separate halves and each donee becomes the absolute owner of his portion, the existence of a common manager for convenience does not by itself create the joint interest required by the provision. On those facts, assessment on a common-manager basis is not attracted, though separate assessment of the co-owners may be examined on the relevant records. Case-Laws Income Tax Wed, 26 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17783