https://www.taxtmi.com/caselaws?id=289225 Income from jointly owned house property is taxable in the hands of the individual owners where their shares are definite and ascertainable. Under Section 9(1) and Section 9(3) of the Income-tax Act, 1922, such co-owners are not assessed as an association of persons, and each owner's share is included in separate computation. Applying Dayabhaga law and the Hindu Women's Rights to Property Act, 1937, the widow and son were treated as holding equal, defined shares, so the property could not be regarded as HUF property. The income was therefore required to be assessed separately in the hands of the co-owners. en-us Fri, 26 Mar 1965 00:00:00 +0530 Tue, 21 Jul 2020 12:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289225 Income from jointly owned house property is taxable in the hands of the individual owners where their shares are definite and ascertainable. Under Section 9(1) and Section 9(3) of the Income-tax Act, 1922, such co-owners are not assessed as an association of persons, and each owner's share is included in separate computation. Applying Dayabhaga law and the Hindu Women's Rights to Property Act, 1937, the widow and son were treated as holding equal, defined shares, so the property could not be regarded as HUF property. The income was therefore required to be assessed separately in the hands of the co-owners. Case-Laws Income Tax Fri, 26 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289225