https://www.taxtmi.com/caselaws?id=192835 Section 25A of the Indian Income-tax Act, 1922 is only a machinery provision and does not create a new charging rule or alter Hindu law. Income can be assessed as joint family income only if it was received by the Hindu undivided family as such. Where businesses were allotted to individual members, carried on separately, and treated as their individual assets, their profits could not be included in the family's total income merely because immovable properties had not yet been finally partitioned. The unpartitioned status of other assets did not justify taxing income from assets no longer belonging to the family. en-us Tue, 18 Sep 1945 00:00:00 +0630 Fri, 23 Jun 2017 18:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192835 Section 25A of the Indian Income-tax Act, 1922 is only a machinery provision and does not create a new charging rule or alter Hindu law. Income can be assessed as joint family income only if it was received by the Hindu undivided family as such. Where businesses were allotted to individual members, carried on separately, and treated as their individual assets, their profits could not be included in the family's total income merely because immovable properties had not yet been finally partitioned. The unpartitioned status of other assets did not justify taxing income from assets no longer belonging to the family. Case-Laws Income Tax Tue, 18 Sep 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=192835