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<h1>Kerala High Court: 33 individuals classified as Hindu undivided family for 1969-70 tax year, overturning prior decision.</h1> <h3>Commissioner Of Income-Tax Versus Manjeri Kovilakam Interim Management Committee</h3> The High Court of Kerala ruled in favor of the Revenue, assessing a group of 33 individuals as a Hindu undivided family for the year 1969-70, following a ... HUF The High Court of Kerala ruled in favor of the Revenue in a case involving the assessment of a group of 33 individuals as a Hindu undivided family for the assessment year 1969-70. The decision was based on a Supreme Court ruling and overruled a previous decision of the Kerala High Court. Each party was directed to bear their own costs.