https://www.taxtmi.com/caselaws?id=22503 The Delhi High Court ruled against the assessee, determining that the income from the property share should be assessed as individual income rather than income of the Hindu undivided family until the birth of a son. The court emphasized that the property owner could deal with the property as a full owner until the birth of a son, based on relevant precedents. The court also clarified that the property's character should be determined according to the personal law of the assessee, not based on previous Revenue treatment. The court's decision favored the Revenue in this case. en-us Tue, 16 Apr 1991 00:00:00 +0530 Thu, 10 Dec 2009 16:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22503 The Delhi High Court ruled against the assessee, determining that the income from the property share should be assessed as individual income rather than income of the Hindu undivided family until the birth of a son. The court emphasized that the property owner could deal with the property as a full owner until the birth of a son, based on relevant precedents. The court also clarified that the property's character should be determined according to the personal law of the assessee, not based on previous Revenue treatment. The court's decision favored the Revenue in this case. Case-Laws Income Tax Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22503