https://www.taxtmi.com/caselaws?id=70098 Income from the house properties was treated as belonging to the Hindu undivided family, not to the assessee individually, because the assessee showed that funds received from his father were meant for the joint family and were used, with later accretions, to acquire and construct the properties. The father's letter was taken as supporting either a division of family properties or gifts for the benefit of the joint family, establishing a joint family nucleus. Later individual declarations in sale deeds or earlier returns did not change the true legal character of the properties, and settlement deeds in favour of daughters were treated as part of a valid family arrangement consistent with HUF ownership. en-us Fri, 15 Apr 1988 00:00:00 +0530 Thu, 14 Apr 2011 12:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70098 Income from the house properties was treated as belonging to the Hindu undivided family, not to the assessee individually, because the assessee showed that funds received from his father were meant for the joint family and were used, with later accretions, to acquire and construct the properties. The father's letter was taken as supporting either a division of family properties or gifts for the benefit of the joint family, establishing a joint family nucleus. Later individual declarations in sale deeds or earlier returns did not change the true legal character of the properties, and settlement deeds in favour of daughters were treated as part of a valid family arrangement consistent with HUF ownership. Case-Laws Income Tax Fri, 15 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70098