https://www.taxtmi.com/caselaws?id=17885 The court analyzed the interpretation of section 171(9) of the Income-tax Act regarding partial partition in Hindu undivided families. It emphasized the joint and several liability of family members for tax liabilities post partial partition. The court directed the Tribunal to refer specific questions for consideration regarding the family arrangement. Additionally, the court discussed the application of judicial precedents in determining tax liability, questioning the Tribunal's decision to ignore a High Court judgment. The judgment highlights the importance of accurate statutory interpretation and consideration of precedents in tax matters involving Hindu undivided families. en-us Thu, 31 Oct 1996 00:00:00 +0530 Fri, 25 Sep 2009 13:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17885 The court analyzed the interpretation of section 171(9) of the Income-tax Act regarding partial partition in Hindu undivided families. It emphasized the joint and several liability of family members for tax liabilities post partial partition. The court directed the Tribunal to refer specific questions for consideration regarding the family arrangement. Additionally, the court discussed the application of judicial precedents in determining tax liability, questioning the Tribunal's decision to ignore a High Court judgment. The judgment highlights the importance of accurate statutory interpretation and consideration of precedents in tax matters involving Hindu undivided families. Case-Laws Income Tax Thu, 31 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17885