https://www.taxtmi.com/caselaws?id=27626 The court examined the assessment of annual letting out value of house properties under income tax law based on a will's provisions. The case involved a dispute over the ownership status of the assessee in properties and the applicability of tax, given the unique terms of the will. The court ruled that while the assessee technically owned the properties, practical restrictions rendered her ownership ineffective. As the properties were not generating rent due to specific conditions in the will, the court held that the assessment of property income was erroneous, overturning the previous decision. en-us Tue, 16 Mar 1982 00:00:00 +0530 Mon, 15 Feb 2010 10:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27626 The court examined the assessment of annual letting out value of house properties under income tax law based on a will's provisions. The case involved a dispute over the ownership status of the assessee in properties and the applicability of tax, given the unique terms of the will. The court ruled that while the assessee technically owned the properties, practical restrictions rendered her ownership ineffective. As the properties were not generating rent due to specific conditions in the will, the court held that the assessment of property income was erroneous, overturning the previous decision. Case-Laws Income Tax Tue, 16 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27626