https://www.taxtmi.com/caselaws?id=37658 The High Court of Patna upheld the Tribunal's decision, ruling that income from a residential house, transferred orally to the late Syed Hyder Imam's wife in discharge of a dower debt, was taxable in the hands of the assessee for the assessment years 1964-65 and 1966-67. The court found that under Mohammadan law, a property transfer exceeding one hundred rupees must be through a registered instrument, making the oral transfer ineffective. Despite the assessee not deriving income from the house, the court held him liable for assessment under the Income Tax Act. en-us Fri, 12 Jan 1979 00:00:00 +0530 Wed, 31 Mar 2010 12:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37658 The High Court of Patna upheld the Tribunal's decision, ruling that income from a residential house, transferred orally to the late Syed Hyder Imam's wife in discharge of a dower debt, was taxable in the hands of the assessee for the assessment years 1964-65 and 1966-67. The court found that under Mohammadan law, a property transfer exceeding one hundred rupees must be through a registered instrument, making the oral transfer ineffective. Despite the assessee not deriving income from the house, the court held him liable for assessment under the Income Tax Act. Case-Laws Income Tax Fri, 12 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37658