https://www.taxtmi.com/caselaws?id=8405 A partial partition of a Hindu undivided family does not attract section 25A, so the family continues to be assessable in that status where the record does not show disruption of the joint family. On the facts stated, the assessment on the assessee as an HUF was upheld. An unexplained capital credit, where the assessee fails to prove the source and nature of the excess amount and the explanation is found unsatisfactory, may be treated as income from undisclosed sources on the cumulative effect of the evidence. The finding that Rs. 2,33,414 represented such income was also sustained. en-us Mon, 03 May 1971 00:00:00 +0530 Sat, 11 Apr 2009 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8405 A partial partition of a Hindu undivided family does not attract section 25A, so the family continues to be assessable in that status where the record does not show disruption of the joint family. On the facts stated, the assessment on the assessee as an HUF was upheld. An unexplained capital credit, where the assessee fails to prove the source and nature of the excess amount and the explanation is found unsatisfactory, may be treated as income from undisclosed sources on the cumulative effect of the evidence. The finding that Rs. 2,33,414 represented such income was also sustained. Case-Laws Income Tax Mon, 03 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8405