https://www.taxtmi.com/caselaws?id=18283 Where an assessee funded the purchase of an estate in the name of a minor child, without the child having an independent source of income or adequate consideration, section 9(2) of the Agricultural Income-tax Act, 1950 applied to club the income from the asset in the assessee's assessment. The concurrent factual findings that the assessee was the real source of consideration were decisive, and the income was held includible in the assessee's agricultural income. The Tribunal was also justified in preferring the registered sale deed over a contrary certificate, because the deed and surrounding evidence consistently supported the Revenue's version. en-us Wed, 07 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 10:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18283 Where an assessee funded the purchase of an estate in the name of a minor child, without the child having an independent source of income or adequate consideration, section 9(2) of the Agricultural Income-tax Act, 1950 applied to club the income from the asset in the assessee's assessment. The concurrent factual findings that the assessee was the real source of consideration were decisive, and the income was held includible in the assessee's agricultural income. The Tribunal was also justified in preferring the registered sale deed over a contrary certificate, because the deed and surrounding evidence consistently supported the Revenue's version. Case-Laws Income Tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18283