https://www.taxtmi.com/caselaws?id=16291 A provision for the wife's maintenance did not dissolve the Hindu undivided family, and the family continued to exist after the partial partition. In relation to the two partnership firms, it retained the character of a smaller Hindu undivided family, so the assessee could not be assessed as an individual on that partnership income. On the same basis, the income of the minor sons admitted to the benefits of partnership was not includible in the assessee's individual assessment. Authorities relied on by the Revenue were treated as factually inapplicable. en-us Wed, 07 Oct 1998 00:00:00 +0530 Sat, 05 Sep 2009 16:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16291 A provision for the wife's maintenance did not dissolve the Hindu undivided family, and the family continued to exist after the partial partition. In relation to the two partnership firms, it retained the character of a smaller Hindu undivided family, so the assessee could not be assessed as an individual on that partnership income. On the same basis, the income of the minor sons admitted to the benefits of partnership was not includible in the assessee's individual assessment. Authorities relied on by the Revenue were treated as factually inapplicable. Case-Laws Income Tax Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16291