https://www.taxtmi.com/caselaws?id=71792 Property received on partial partition by a person who had no other family member was treated as individual property for income-tax purposes, because the partition brought about a complete disruption of the Hindu family tie in respect of that property. The Tribunal held that later marriage and the birth of daughters did not revive the HUF character or alter the tax status of the property. Income from the partnership firm was therefore assessable in the assessee's hands as an individual, not as a Hindu undivided family, since tax status depends on the actual legal character of the property and not on future family potentiality. en-us Thu, 03 Sep 1987 00:00:00 +0530 Wed, 27 Apr 2011 11:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71792 Property received on partial partition by a person who had no other family member was treated as individual property for income-tax purposes, because the partition brought about a complete disruption of the Hindu family tie in respect of that property. The Tribunal held that later marriage and the birth of daughters did not revive the HUF character or alter the tax status of the property. Income from the partnership firm was therefore assessable in the assessee's hands as an individual, not as a Hindu undivided family, since tax status depends on the actual legal character of the property and not on future family potentiality. Case-Laws Income Tax Thu, 03 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71792