https://www.taxtmi.com/caselaws?id=69107 Property received under a partition deed retained its character as Hindu undivided family property against the male issue, and rights short of full ownership could validly be partitioned. Here, the parents received only life interests, while the remainderman's interest in property No. 59 vested in the two sons and became full ownership on expiry of the limited interest. The assessee therefore acquired the property by partition, not as separate individual property, so the house property income was assessable in the hands of the HUF. en-us Tue, 17 Sep 1985 00:00:00 +0530 Tue, 05 Apr 2011 12:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69107 Property received under a partition deed retained its character as Hindu undivided family property against the male issue, and rights short of full ownership could validly be partitioned. Here, the parents received only life interests, while the remainderman's interest in property No. 59 vested in the two sons and became full ownership on expiry of the limited interest. The assessee therefore acquired the property by partition, not as separate individual property, so the house property income was assessable in the hands of the HUF. Case-Laws Income Tax Tue, 17 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69107