https://www.taxtmi.com/caselaws?id=19309 The court held that income derived from a partial partition of a Hindu undivided family should be added to the assessee's income based on the retrospective amendment introduced by the Finance Act. Additionally, the court upheld the levy of interest under section 139(8) against the assessee for filing the return late, as exceptional circumstances to waive the interest were not proven. Both issues were decided in favor of the Revenue, with no order as to costs. en-us Thu, 21 Jul 1994 00:00:00 +0530 Thu, 05 Nov 2009 13:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19309 The court held that income derived from a partial partition of a Hindu undivided family should be added to the assessee's income based on the retrospective amendment introduced by the Finance Act. Additionally, the court upheld the levy of interest under section 139(8) against the assessee for filing the return late, as exceptional circumstances to waive the interest were not proven. Both issues were decided in favor of the Revenue, with no order as to costs. Case-Laws Income Tax Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19309