• Adiveppa vs. Bhimappa

[2017] 85 taxmann.com 170 (SC)

It is a settled principle of Hindu law that there lies a legal presumption that every HUF is joint in food, worship and estate and in absence of any proof of division, such legal presumption continues to operate in the family.

The burden of proof, therefore, lies upon the member who after admitting existence of jointness in family properties asserts his claim that some properties out of entire lot of ancestral properties are his self-acquired property

• Sec 54F Kaushal Kishore Maheshwari vs. ACIT

[2017] 85 taxmann.com 205 (Delhi – Trib.)

Where assessee sold plot of land and deposited sale proceeds in bank account maintained in joint name of assessee and his father and new house property was purchased in name of his wife out of loan taken in name of wife in which assessee had joined only for repayment, assessee was not entitled to deduction u/s 54F