https://www.taxtmi.com/caselaws?id=36324 The High Court determined that the properties in question were self-acquired by the two brothers and retained their individual character, not becoming joint family properties through a family arrangement. As a result, the assessee's status remained as an individual, and the income from the properties should be assessed in his hands as an individual. The Court ruled against the assessee on all three issues, awarding costs to the department. en-us Wed, 06 Dec 1978 00:00:00 +0530 Sat, 20 Mar 2010 16:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36324 The High Court determined that the properties in question were self-acquired by the two brothers and retained their individual character, not becoming joint family properties through a family arrangement. As a result, the assessee's status remained as an individual, and the income from the properties should be assessed in his hands as an individual. The Court ruled against the assessee on all three issues, awarding costs to the department. Case-Laws Income Tax Wed, 06 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36324