https://www.taxtmi.com/caselaws?id=191400 A partner's defined share in partnership income was treated as his individual income where the partnership deed showed him as a separate partner and did not indicate that the Hindu undivided family had entered the firm. Mere credit of the share income in family accounts was insufficient to convert it into joint family income. Tax treatment as family income required evidence that family funds or property were used in the business, or a clear intention to abandon individual ownership and throw the income into the common family stock. As no such material was shown, the share income could not be assessed as HUF income. en-us Thu, 04 Nov 1954 00:00:00 +0530 Sat, 01 Apr 2017 17:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191400 A partner's defined share in partnership income was treated as his individual income where the partnership deed showed him as a separate partner and did not indicate that the Hindu undivided family had entered the firm. Mere credit of the share income in family accounts was insufficient to convert it into joint family income. Tax treatment as family income required evidence that family funds or property were used in the business, or a clear intention to abandon individual ownership and throw the income into the common family stock. As no such material was shown, the share income could not be assessed as HUF income. Case-Laws Income Tax Thu, 04 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191400