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TMI Blog2015 (12) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... We find from the facts of the case that though the assessee has disclosed the property received from mother through will in his Balance Sheet but claimed that he is not owner as the will is not probated. There is no doubt that a will exists and it has not been probated. This is a concurrent finding of both the authorities below. In such circumstances, when the will is not granted probate, whether notional income can be assessed in the hands of the assessee. This issue has been answered by Hon'ble Supreme Court in the case of Mrs. Hem Nolini Judah (since deceased) v. Mrs. Isolyne Sarojbashini Bose [1962 (2) TMI 84 - SUPREME COURT]. From the above admitted facts of the case that the will is not probated and precedent cited, we are of the view that no notional rent can be assessed in the hands of the assessee while computing income of the assessee under the head income from house property because the assessee is not the owner of the house property. Accordingly, we delete this addition - Decided in favour of assessee. - IT Appeal No. 536 (Kol.) of 2013 - - - Dated:- 4-12-2015 - Mahavir Singh, Judicial Member And Waseem Ahmed, Accountant Member For the Petitioner : Smt. Shreya A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opyright Act Eastern Book Company v. Navin J. Desai AIR 2002 (25) PTC 641 (DB) Judgment in context of Indian Copyright Act Eastern Book company . v. D.B. Modak [2008] 95 AIR 809 SC Judgment in context of Indian Copyright Act Satsang v. Kiron Chandra Mukhopadhyay And...on 18th July, 1972 Judgment in context of Indian Copyright Act Agarwala Publishing House v. Board of high School and .. on 19th April, 1966 Judgment in context of Indian Copyright Act Caley and Sons ltd. v. Garret and sons Ltd. 1937 Macg. Cop Cas 99 Judgment in context of Copyright, registered designs and patents Hafiz v. Abdurahliman Modhdoomi 1999 3 KLT 384 Judgment in context of Indian Copyright Act British Oxygen Co. Ltd. v. Liquid Air Ltd. 1925 Ch 383 Judgment in context of Copyright Act of United Kingdom 19. It can be seen that all the decision cited are in the context of Copyright Acts of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its own and just simply an explanation to various provision of the Income Tax Act. The term 'guide' in the context of publications, means a. Something, such as a pamphlet, that offers basic information or instruction (www.thefreedictionary.com) a book, pamphlet, etc. giving information, instructions, or advice, handbook: an investment guide. Even perusing the sources cited by assessee, I find that nowhere it has been stated that guide is always a guidebook. 23. There are numerous other works, again of rearranging existing material in various forms like Master Guide to Income Tax, Ready Reckoners, commentaries etc. The book 'How to Handle Income Tax Problems' is structured by rearranging existing material in question answer format and is indubitably a guide. Nowhere it is stated, as argued by assessee, that guide has to be tourist material. I accordingly hold that the publication 'How to handle Income Tax Problems' a guide. Accordingly assessee fails in test (b) formulated in paragraph 5, again disentitling eligibility to claim deduction under section 80QQB of Income Tax Act 1961. 24. It is needless to add here that if it is held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly the ground is dismissed. 27. At the conclusion of hearing the appellant has cited a series of decisions and stated that as per these decisions, if at All there are decisions that create doubt, it is a settled law that in case of doubts the construction most beneficial or favourable to the assessee should be adopted even if it results in his obtaining a double advantage and if it is a case of considering the respective hardships of inconveniences of the revenue and the assessee, the court should lean in favour of the assessee. The appellant also produced the decision of Hon'ble. Supreme Court of India in the decision reported in 88 ITR 192. 28. The decisions are applicable in case there is a doubt. My discussion in the preceding paragraphs makes matter unambiguous on the eligibility of deduction under section 80QQB of Income Tax Act, 1961. In absence of doubts or ambiguity, the decisions are not applicable to the case . Aggrieved, the assessee is in second appeal before the Tribunal. 5. We have heard rival submissions and gone through facts of this case and also provisions of the Act as well the propositions of law and precedents cited before us by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Copyright Act, 1957. The expression literary work covers which are expressed in printing or writing irrespective of the question whether the quality or style is high or whether there is any literary merit or not. The expression literary work means not only such work which deals with any particular aspect of literature in poetry but also indicates a work which is literature i.e. anything in writing which could be said to come within the ambit of literary work. Hon'ble Kerala High Court has dealt on this issue in the case of Infoseek Solutions v. Kerala Law times [2007] 34 PTC 231 and observed that a law report is a composite document and its head notes, editorial comments, footnotes, setting, layout, presentation etc. And even the skill and labour involved in choosing as to whether a judgment should be reported is a literary work leading to the reporter and publisher acquiring copyright over such report, as a composite documents including the text of the judgment as so published by the reporter. 8. Similarly, Hon'ble Supreme Court in the case of Eastern Book Company v. D. B. Modak [2008] 95 AIR 809 has also adjudicated identical issue and held that Affirming the above v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng them from the passage would require knowledge, sound judgment and legal skill. In our opinion, this exercise and creation thereof has a flavour of minimum amount of creativity. The said principle would also apply when the editor has put an input whereby different Judges' opinion has been shown to have been dissenting or partly dissenting or concurring, etc. It also requires reading of the whole judgment and understanding the questions involved and thereafter finding out whether the Judges have disagreed or have the dissenting opinion or they are partially disagreeing and partially agreeing to the view on a particular law point or even on facts. In these inputs put in by the appellants in the judgments reported in SCC, the appellants have a copyright and nobody is permitted to utilize the same. 9. It is clear that even the government i.e. CBDT has recognised assessee's work by awarding him Pratyaksh Kar Sahitya Puruskar on his Hindi Edition of the same book as second best literary work on Income Tax in Hindi. It is a fact that the assessee has authored this book on income tax problems in question answer form. His book is on a complex issue which really needs intellect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case. We find from the case records that the AO noted from the Balance Sheet of the assessee that it has included one house property in the Balance Sheet, which was inherited from his late mother Sita Devi Loyalka, who expired on 08.07.1998. According to AO, the annual value of the house property @ ₹ 4000/- per month is to be computed for the purpose of charging of tax and accordingly, he assessed ₹ 48,000/- as income from house property. The assessee claimed before the AO that he has got this property as per the will of his late mother but the will has not yet been probated and accordingly, no notional income can be added to the income of the assessee. Aggrieved, against the action of AO, assessee preferred appeal before CIT(A). The CIT(A) also confirmed the action of AO. Aggrieved, assessee preferred second appeal before Tribunal. 13. We find from the facts of the case that though the assessee has disclosed the property received from mother through will in his Balance Sheet but claimed that he is not owner as the will is not probated. There is no doubt that a will exists and it has not been probated. This is a concurrent finding of b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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