https://www.taxtmi.com/caselaws?id=66461 The Tribunal upheld the nullification of the partial partition under Section 171(9) of the Income-tax Act, deeming the Hindu Undivided Family (HUF) to continue undivided for tax purposes. The income from the partnership firm was assessed in the hands of the HUF, following legal principles determining the income's connection to joint family funds. The Tribunal concluded that the income belonged to the HUF, dismissing the appeal by the assessee. en-us Fri, 17 Aug 1984 00:00:00 +0530 Thu, 24 Feb 2011 18:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66461 The Tribunal upheld the nullification of the partial partition under Section 171(9) of the Income-tax Act, deeming the Hindu Undivided Family (HUF) to continue undivided for tax purposes. The income from the partnership firm was assessed in the hands of the HUF, following legal principles determining the income's connection to joint family funds. The Tribunal concluded that the income belonged to the HUF, dismissing the appeal by the assessee. Case-Laws Income Tax Fri, 17 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66461