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of <h1>High Court rules in favor of assessee on exclusion of mother's share in partial partition case</h1> <h3>Commissioner Of Wealth-Tax Versus B. Sivaprakash</h3> The High Court of Madras ruled in favor of the assessee in a case involving a partial partition of a self-acquired property within a Hindu undivided ... Wealth Tax, HUF, Partial Partition In HUF The High Court of Madras ruled in favor of the assessee in a case involving a partial partition of a self-acquired property within a Hindu undivided family. The court held that the mother's share in the property should be excluded from the net wealth of the assessee. The decision was based on a previous ruling related to the same family. The Tribunal's decision was upheld, and the common question of law was answered in favor of the assessee.
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