https://www.taxtmi.com/caselaws?id=292333 Section 41 of the Income-tax Act, 1922 applies only where income is received by a receiver or manager appointed by or under an order of court. In the partition proceedings, the parties were merely permitted to collect rents jointly and make arrangements between themselves; they were not appointed as receivers or managers, and the court receiver was discharged only from acting in respect of the properties. On that basis, the statutory condition for section 41 was not met, so the provision could not be invoked to exclude assessment on the appellant's share of property income. Wider questions of title, ownership, and the scope of the partition decree were outside the reference. en-us Tue, 09 May 1939 00:00:00 +0530 Sat, 19 Dec 2020 11:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292333 Section 41 of the Income-tax Act, 1922 applies only where income is received by a receiver or manager appointed by or under an order of court. In the partition proceedings, the parties were merely permitted to collect rents jointly and make arrangements between themselves; they were not appointed as receivers or managers, and the court receiver was discharged only from acting in respect of the properties. On that basis, the statutory condition for section 41 was not met, so the provision could not be invoked to exclude assessment on the appellant's share of property income. Wider questions of title, ownership, and the scope of the partition decree were outside the reference. Case-Laws Income Tax Tue, 09 May 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292333