https://www.taxtmi.com/caselaws?id=58354 The Tribunal upheld the assessment of income from the partially constructed house as income from self-occupied property in the hands of the assessee. It emphasized the practical ownership rights and powers exercised by the assessee despite the trust deed, confirming the inclusion of the income in the total income of the assessee. The decision underscored the importance of analyzing the specific terms of the trust deed to determine the true nature of ownership in such arrangements. en-us Fri, 13 Jun 1986 00:00:00 +0530 Sat, 18 Dec 2010 16:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58354 The Tribunal upheld the assessment of income from the partially constructed house as income from self-occupied property in the hands of the assessee. It emphasized the practical ownership rights and powers exercised by the assessee despite the trust deed, confirming the inclusion of the income in the total income of the assessee. The decision underscored the importance of analyzing the specific terms of the trust deed to determine the true nature of ownership in such arrangements. Case-Laws Income Tax Fri, 13 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58354