https://www.taxtmi.com/caselaws?id=20903 The High Court of Allahabad ruled against the assessee in interpreting Section 22 of the Income-tax Act, 1961. The court held that the user of a property by a partnership firm for business purposes, owned by a Hindu undivided family, cannot be considered as the user by the assessee for tax purposes. The court emphasized that income from business and house property should not be doubly taxed in the hands of the same person. Therefore, the income from the business conducted in the property was taxable in the hands of the individuals in the partnership, while the house property income was taxable in the hands of the Hindu undivided family. en-us Sat, 23 Jan 1993 00:00:00 +0530 Wed, 18 Nov 2009 10:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20903 The High Court of Allahabad ruled against the assessee in interpreting Section 22 of the Income-tax Act, 1961. The court held that the user of a property by a partnership firm for business purposes, owned by a Hindu undivided family, cannot be considered as the user by the assessee for tax purposes. The court emphasized that income from business and house property should not be doubly taxed in the hands of the same person. Therefore, the income from the business conducted in the property was taxable in the hands of the individuals in the partnership, while the house property income was taxable in the hands of the Hindu undivided family. Case-Laws Income Tax Sat, 23 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20903