https://www.taxtmi.com/caselaws?id=59759 The Tribunal upheld the CIT(A)'s order, applying section 26 of the Income-tax Act, which deals with income from house property owned by co-owners with definite and ascertainable shares. The Revenue's appeal was dismissed, emphasizing that the special provision of section 26 prevails over the general provision of section 167B, resulting in a lesser tax burden for the assessee. en-us Mon, 16 Jul 2001 00:00:00 +0530 Sat, 01 Jan 2011 10:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59759 The Tribunal upheld the CIT(A)'s order, applying section 26 of the Income-tax Act, which deals with income from house property owned by co-owners with definite and ascertainable shares. The Revenue's appeal was dismissed, emphasizing that the special provision of section 26 prevails over the general provision of section 167B, resulting in a lesser tax burden for the assessee. Case-Laws Income Tax Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59759