https://www.taxtmi.com/caselaws?id=12431 The court upheld the validity of the partial partition of a Hindu Undivided Family (HUF) and ruled that the share income from the firm should be assessed in the capacity of the HUF, not individually. The court clarified that a Hindu joint family can exist with a single male member, his wife, and daughters. The property received on partition retains its joint family character even if the family is reduced to a single male member. Therefore, the share income was to be assessed in the hands of the HUF, leading to a favorable outcome for the assessee against the Revenue. en-us Tue, 23 Jan 2001 00:00:00 +0530 Wed, 24 Feb 2010 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12431 The court upheld the validity of the partial partition of a Hindu Undivided Family (HUF) and ruled that the share income from the firm should be assessed in the capacity of the HUF, not individually. The court clarified that a Hindu joint family can exist with a single male member, his wife, and daughters. The property received on partition retains its joint family character even if the family is reduced to a single male member. Therefore, the share income was to be assessed in the hands of the HUF, leading to a favorable outcome for the assessee against the Revenue. Case-Laws Income Tax Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12431