https://www.taxtmi.com/caselaws?id=169542 After a genuine partial partition of Hindu family assets, income from the separated business could not be assessed as Hindu undivided family income unless there was material showing sham partition, blending, benami holding, or another basis to disregard the arrangement. On the facts described, the partnership income and related assessment could not be clubbed in the family assessment because no such foundational material existed. The text also states that the appellate tribunal may direct correction of the assessee's status from "individual" to "Hindu undivided family" when the record supports that status. en-us Thu, 21 Jan 1965 00:00:00 +0530 Sat, 25 Apr 2015 12:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169542 After a genuine partial partition of Hindu family assets, income from the separated business could not be assessed as Hindu undivided family income unless there was material showing sham partition, blending, benami holding, or another basis to disregard the arrangement. On the facts described, the partnership income and related assessment could not be clubbed in the family assessment because no such foundational material existed. The text also states that the appellate tribunal may direct correction of the assessee's status from "individual" to "Hindu undivided family" when the record supports that status. Case-Laws Income Tax Thu, 21 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169542