1998 (7) TMI 21 - HC - Income Tax

Summary

The High Court of Madras ruled in favor of the assessee, Shri B. Sivaprakash, stating that the income from the property allotted to his mother should not be included in his assessment. The court found the partition valid and excluded the income belonging to the assessee's Hindu undivided family and his mother from his individual hands. The decision was based on a previous case involving the same assessee.