C.I.T. BIHAR & ORISSA, PATNA vs MAHARAJ KUMAR KAML SINGH

The Supreme Court held that under Section 16(3)(a)(iii) and Section 9(4)(a) of the Indian Income-Tax Act, 1922, the income from properties transferred by the holder of an impartible estate to his wife must be included in the income of the assessee. The Court clarified that the income from such properties is considered as the individual income of the assessee, despite the transfer, unless it falls under specific exceptions. The High Court's ruling in favor of the assessee was overturned, establishing that the income is taxable under the provisions cited.