https://www.taxtmi.com/caselaws?id=25899 A clear and unambiguous settlement deed was construed according to its own terms, which vested the undivided half share absolutely in the assessee in his individual capacity and gave him the right to possess and enjoy it in his own right. For construing a written disposition of property in revenue matters, the general principles underlying sections 91, 92 and 94 of the Indian Evidence Act apply, so oral assertions, subsequent conduct, or a later affidavit cannot contradict, vary, or add to the document. On that basis, the rental income from the settled share was taxable in the assessee's individual hands and not as income of the Hindu undivided family. en-us Tue, 03 Mar 1987 00:00:00 +0530 Mon, 01 Feb 2010 15:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25899 A clear and unambiguous settlement deed was construed according to its own terms, which vested the undivided half share absolutely in the assessee in his individual capacity and gave him the right to possess and enjoy it in his own right. For construing a written disposition of property in revenue matters, the general principles underlying sections 91, 92 and 94 of the Indian Evidence Act apply, so oral assertions, subsequent conduct, or a later affidavit cannot contradict, vary, or add to the document. On that basis, the rental income from the settled share was taxable in the assessee's individual hands and not as income of the Hindu undivided family. Case-Laws Income Tax Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25899