https://www.taxtmi.com/caselaws?id=310827 Property acquired by the assessee's father from private funds, with no evidence of family investment in the site or construction, was treated as the father's individual property. The deed transferring the property, though described as a partition deed, was construed as a gift deed and showed the property belonged to the father; there was no surrender of the property to the family. On that construction, the property remained the assessee's individual property after transfer, and the income from it was assessable as his individual income. en-us Mon, 01 Dec 1969 00:00:00 +0530 Mon, 20 Nov 2023 12:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310827 Property acquired by the assessee's father from private funds, with no evidence of family investment in the site or construction, was treated as the father's individual property. The deed transferring the property, though described as a partition deed, was construed as a gift deed and showed the property belonged to the father; there was no surrender of the property to the family. On that construction, the property remained the assessee's individual property after transfer, and the income from it was assessable as his individual income. Case-Laws Income Tax Mon, 01 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310827