https://www.taxtmi.com/caselaws?id=70973 The Tribunal held that properties received on the partition of Hindu Undivided Families (HUFs) become the individual properties of the members post-partition. Despite the appellants' arguments, the Tribunal emphasized that upon complete partition, the properties allotted to members are considered their separate assets, not HUF properties. Citing precedents and legal principles, the Tribunal dismissed the appeals of the assessees, affirming that the properties received by them on partition were to be assessed as individual properties, not as part of the HUF. en-us Fri, 16 Jan 1987 00:00:00 +0530 Wed, 20 Apr 2011 14:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70973 The Tribunal held that properties received on the partition of Hindu Undivided Families (HUFs) become the individual properties of the members post-partition. Despite the appellants' arguments, the Tribunal emphasized that upon complete partition, the properties allotted to members are considered their separate assets, not HUF properties. Citing precedents and legal principles, the Tribunal dismissed the appeals of the assessees, affirming that the properties received by them on partition were to be assessed as individual properties, not as part of the HUF. Case-Laws Wealth-tax Fri, 16 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70973