https://www.taxtmi.com/caselaws?id=285688 The court addressed whether an assessee may deduct a royalty payment to his wife where tax authorities treated her as a benamidar. It applied the principle that benami ownership cannot be inferred without supporting evidence and rejected any legal presumption that property in the name of a married Hindu woman belongs to her husband. Because the royalty payment was admitted and there was no evidence that the wife was a benamidar or that the payment derived from her stridhan, the deduction was allowed and the assessee granted refund of deposit and costs. en-us Wed, 27 Nov 1935 00:00:00 +0530 Wed, 22 Jan 2020 11:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285688 The court addressed whether an assessee may deduct a royalty payment to his wife where tax authorities treated her as a benamidar. It applied the principle that benami ownership cannot be inferred without supporting evidence and rejected any legal presumption that property in the name of a married Hindu woman belongs to her husband. Because the royalty payment was admitted and there was no evidence that the wife was a benamidar or that the payment derived from her stridhan, the deduction was allowed and the assessee granted refund of deposit and costs. Case-Laws Income Tax Wed, 27 Nov 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285688