https://www.taxtmi.com/caselaws?id=15858 Share income from a partnership firm was treated as taxable in the assessee's individual capacity because the deceased husband's self-acquired property devolved under section 8 of the Hindu Succession Act, 1956, on the heirs individually and not as Hindu undivided family property. A declaration by the assessee describing herself as partner on behalf of the family did not change the legal character of the property or establish valid blending into the family estate. The principles of blending were therefore inapplicable, and the income remained assessable as individual income rather than HUF income. en-us Fri, 09 Jul 1999 00:00:00 +0530 Sat, 29 Aug 2009 15:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15858 Share income from a partnership firm was treated as taxable in the assessee's individual capacity because the deceased husband's self-acquired property devolved under section 8 of the Hindu Succession Act, 1956, on the heirs individually and not as Hindu undivided family property. A declaration by the assessee describing herself as partner on behalf of the family did not change the legal character of the property or establish valid blending into the family estate. The principles of blending were therefore inapplicable, and the income remained assessable as individual income rather than HUF income. Case-Laws Income Tax Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15858