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    <title>1981 (10) TMI 84 - ITAT DELHI-C</title>
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    <description>Property inherited by Hindu heirs and blended into the family hotchpotch can form or continue as a Hindu Undivided Family. The record did not show any legally effective disruption of the family unit, and the earlier consistent acceptance of HUF status in assessment years weighed against the Revenue&#039;s challenge. Even if disruption had occurred, the sons could reunite and hold the inherited property as an HUF. The wife&#039;s and daughters&#039; lack of coparcenary share did not invalidate the arrangement, as their contribution could at most be treated as a gift to the family estate. The HUF status was upheld and the interest disallowance was not justified.</description>
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    <pubDate>Thu, 15 Oct 1981 00:00:00 +0530</pubDate>
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      <title>1981 (10) TMI 84 - ITAT DELHI-C</title>
      <link>https://www.taxtmi.com/caselaws?id=64143</link>
      <description>Property inherited by Hindu heirs and blended into the family hotchpotch can form or continue as a Hindu Undivided Family. The record did not show any legally effective disruption of the family unit, and the earlier consistent acceptance of HUF status in assessment years weighed against the Revenue&#039;s challenge. Even if disruption had occurred, the sons could reunite and hold the inherited property as an HUF. The wife&#039;s and daughters&#039; lack of coparcenary share did not invalidate the arrangement, as their contribution could at most be treated as a gift to the family estate. The HUF status was upheld and the interest disallowance was not justified.</description>
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      <pubDate>Thu, 15 Oct 1981 00:00:00 +0530</pubDate>
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