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    <title>1981 (2) TMI 129 - ITAT HYDERABAD-B</title>
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    <description>Property received by a coparcener on partition was treated as separate property where the wives also took their allotted shares under Hindu law. The tax status depended on ownership and enjoyment of the particular property, and mere continuance of the spouses living together did not preserve Hindu undivided family character. As no reunion or joint ownership of the partitioned property was shown, the income from that property was assessable in the hands of the assessees as individual income and not as income of a Hindu undivided family.</description>
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    <pubDate>Sat, 28 Feb 1981 00:00:00 +0530</pubDate>
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      <title>1981 (2) TMI 129 - ITAT HYDERABAD-B</title>
      <link>https://www.taxtmi.com/caselaws?id=66405</link>
      <description>Property received by a coparcener on partition was treated as separate property where the wives also took their allotted shares under Hindu law. The tax status depended on ownership and enjoyment of the particular property, and mere continuance of the spouses living together did not preserve Hindu undivided family character. As no reunion or joint ownership of the partitioned property was shown, the income from that property was assessable in the hands of the assessees as individual income and not as income of a Hindu undivided family.</description>
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      <pubDate>Sat, 28 Feb 1981 00:00:00 +0530</pubDate>
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