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2015 (1) TMI 916 - AT - Income TaxTaxability of certain rental income in the hands of the assessee - Inheritance at Muslim Law - right of assessee to divide the property or to divide the rent among the family members - Held that:- We are not convinced with the claim of the assessee that the incomes are to be divided according to the Muslim Law. Had assessee taken recourse to legal proceedings and got the property divided between the legal heirs through a court of law, may be the contentions can be accepted. However, assessee chose to enter into MOU so as to divide only the incomes. Therefore, we are not convinced with the assessee's argument. It is assessee's contention that the property devolved on him and that is against the personal law. This contention is also not correct. As seen from the declaration given on 10-08-1998, extracted in page 2 of this order, what assessee got from the declaration of Smt. Sadath Khatoon, was only enjoyment of property during his life time. It is very clear that assessee does not enjoy any absolute right on the property and only his two daughters shall be entitled to half equal share in the said property and they shall hold and enjoy their respective shares as exclusive owner and to use the same in any manner they like. This indicates that Smt. Sadath Khatoon, has not bequeathed the property to assessee but only power to enjoy the property during his life time. In that way, assessee's right in the property limited to the income is exclusive and to 100% of the income. In this context also, assessee's contention that he has only 25% right is not correct. Looking at either way, assessee's contentions cannot be accepted. In view of this, we affirm the orders of the authorities for the above reasons. - Decided against assessee.
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