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2016 (8) TMI 1229 - ITAT CHANDIGARHAddition on account of rent of property belonging to daughter - proof of ownership - documentary evidence - Held that:- Ownership right of the daughter of the assessee was not challenged even in preceding assessment years. In subsequent year, when daughter of the assessee became major, the assessee did not show her share in her return of income which have not been disputed by the revenue authorities. Returns for assessment years 2007-08 to 2010-11 have been filed by Ms. C. Sruthi Reddy, daughter of the assessee showing rental income of her share in her return of income which have not been disputed by the revenue authorities. Therefore, it is of the view assessee has been able to establish that 50% ownership of the property in question vests with the daughter of the assessee as per law and therefore, her share of income on account of rental income on attaining majority should be assessed in the hands of Ms. C. Sruthi Reddy only. The addition in the hands of the assessee is, therefore, wholly unjustified.- Decided in favour of assessee.
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