https://www.taxtmi.com/caselaws?id=25212 A partner's share of income was treated as diverted by overriding title to the extent her minor sons had a pre-existing enforceable entitlement under section 8 of the Hindu Succession Act. The Court distinguished diversion of income at source from a mere application of income after accrual: because the sons had title to part of the share income before it reached the assessee as her own, that portion was not taxable wholly in her hands, and only her real share remained assessable. en-us Thu, 29 Jan 1987 00:00:00 +0530 Wed, 27 Jan 2010 12:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25212 A partner's share of income was treated as diverted by overriding title to the extent her minor sons had a pre-existing enforceable entitlement under section 8 of the Hindu Succession Act. The Court distinguished diversion of income at source from a mere application of income after accrual: because the sons had title to part of the share income before it reached the assessee as her own, that portion was not taxable wholly in her hands, and only her real share remained assessable. Case-Laws Income Tax Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25212