https://www.taxtmi.com/caselaws?id=9229 Whether a Hindu undivided family stood disrupted before the valuation date was treated as a question of fact to be decided on the entire evidence. The filing of a partition suit indicated an intention to separate, but the Tribunal also relied on a later award and decree recording continuation of the joint status up to 2 November 1956 and other surrounding circumstances. As the finding that the family continued in joint status on the valuation date was not shown to be perverse or unsupported by material, the wealth-tax assessment as a Hindu undivided family was upheld. en-us Fri, 01 Jun 1973 00:00:00 +0530 Sat, 20 Jun 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9229 Whether a Hindu undivided family stood disrupted before the valuation date was treated as a question of fact to be decided on the entire evidence. The filing of a partition suit indicated an intention to separate, but the Tribunal also relied on a later award and decree recording continuation of the joint status up to 2 November 1956 and other surrounding circumstances. As the finding that the family continued in joint status on the valuation date was not shown to be perverse or unsupported by material, the wealth-tax assessment as a Hindu undivided family was upheld. Case-Laws Wealth-tax Fri, 01 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9229