https://www.taxtmi.com/caselaws?id=18359 Leasehold properties, without satisfactory proof of a joint family nucleus or ancestral character, were treated as self-acquired and not as coparcenary assets. The partition deed and the assessees' earlier returns supported the revenue's view that the properties were enjoyed and held on a tenants-in-common basis among the brothers. On those facts, the claim that the properties belonged to a Hindu joint family was rejected, and the assessees were correctly assessable as individuals rather than as members of a joint family. en-us Thu, 15 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 13:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18359 Leasehold properties, without satisfactory proof of a joint family nucleus or ancestral character, were treated as self-acquired and not as coparcenary assets. The partition deed and the assessees' earlier returns supported the revenue's view that the properties were enjoyed and held on a tenants-in-common basis among the brothers. On those facts, the claim that the properties belonged to a Hindu joint family was rejected, and the assessees were correctly assessable as individuals rather than as members of a joint family. Case-Laws Income Tax Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18359