https://www.taxtmi.com/caselaws?id=22017 The High Court affirmed the Tribunal's decision that income derived from a property registered in the name of the assessee's wife should be considered as belonging to the assessee for income tax purposes. The Court emphasized the factual evidence and the assessee's conduct, noting his past declaration of the property's income as his own. The Tribunal was directed to split the reference into four separate ones for each assessment year. The judgment favored the Revenue, with no costs imposed on either party. en-us Tue, 06 Aug 1991 00:00:00 +0530 Sat, 05 Dec 2009 15:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22017 The High Court affirmed the Tribunal's decision that income derived from a property registered in the name of the assessee's wife should be considered as belonging to the assessee for income tax purposes. The Court emphasized the factual evidence and the assessee's conduct, noting his past declaration of the property's income as his own. The Tribunal was directed to split the reference into four separate ones for each assessment year. The judgment favored the Revenue, with no costs imposed on either party. Case-Laws Income Tax Tue, 06 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22017