https://www.taxtmi.com/caselaws?id=25054 Where a spouse's name is used for alleged ownership or investment, but the record does not show that the spouse received the funds for purchase, construction, or rental receipts, the resulting income may be treated as the assessee's own income. On the facts noted, there was no material to support the wife's independent source of investment or receipt of rent, so the house property income and the related interest income were included in the assessee's income and the reference was decided for the Revenue. en-us Wed, 12 Nov 1986 00:00:00 +0530 Mon, 25 Jan 2010 11:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25054 Where a spouse's name is used for alleged ownership or investment, but the record does not show that the spouse received the funds for purchase, construction, or rental receipts, the resulting income may be treated as the assessee's own income. On the facts noted, there was no material to support the wife's independent source of investment or receipt of rent, so the house property income and the related interest income were included in the assessee's income and the reference was decided for the Revenue. Case-Laws Income Tax Wed, 12 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25054