https://www.taxtmi.com/caselaws?id=20078 The High Court upheld the Tribunal's decision, confirming the assessee's status as a Hindu undivided family for the assessment year 1974-75. The Court rejected the Revenue's arguments and affirmed that the partial partition resulted in the formation of a smaller Hindu undivided family. The application of section 64(1)(ii) of the Income-tax Act, 1961, for clubbing share income was also dismissed. The judgment favored the assessee, concluding that the status of a Hindu undivided family was correctly attributed, settling the dispute in their favor. en-us Wed, 28 Jul 1993 00:00:00 +0530 Wed, 11 Nov 2009 15:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20078 The High Court upheld the Tribunal's decision, confirming the assessee's status as a Hindu undivided family for the assessment year 1974-75. The Court rejected the Revenue's arguments and affirmed that the partial partition resulted in the formation of a smaller Hindu undivided family. The application of section 64(1)(ii) of the Income-tax Act, 1961, for clubbing share income was also dismissed. The judgment favored the assessee, concluding that the status of a Hindu undivided family was correctly attributed, settling the dispute in their favor. Case-Laws Income Tax Wed, 28 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20078