https://www.taxtmi.com/caselaws?id=27372 The High Court held that the payment to Nitin Mohan constituted a diversion of income by an overriding title before reaching the assessee, Smt. Savita Mohan. As such, the income was not assessable in her hands under section 23 of the Income Tax Act, 1961, and no deduction could be claimed under section 24(1)(iv). The court concluded that there was no legal partnership and that the income was diverted to Nitin Mohan before becoming part of the assessee's income. en-us Wed, 04 Apr 1984 00:00:00 +0530 Fri, 12 Feb 2010 13:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27372 The High Court held that the payment to Nitin Mohan constituted a diversion of income by an overriding title before reaching the assessee, Smt. Savita Mohan. As such, the income was not assessable in her hands under section 23 of the Income Tax Act, 1961, and no deduction could be claimed under section 24(1)(iv). The court concluded that there was no legal partnership and that the income was diverted to Nitin Mohan before becoming part of the assessee's income. Case-Laws Income Tax Wed, 04 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27372