The incomes of the properties owned by the minor daughters were clubbed in the hands of the assessee[u/s 64(1A)], but the investment for purchase of the said properties came from the independent sources of the daughters and hence, it cannot be presumed that assessee is the owner of the properties for calculating limit of owning one residential house on the date of transfer u/s 54F.[Para 4.7] Smt. S. Uma Devi [2015] 62 taxmann.com 64 (Hyderabad - Trib.) JANUARY 30, 2015