https://www.taxtmi.com/caselaws?id=20629 The court affirmed the smaller Hindu undivided families' individual shares in the property but denied them the benefit under section 54 of the Income-tax Act, ruling that the benefit could only be granted to individual-assessees, not to Hindu undivided family-assessees. en-us Wed, 10 Feb 1993 00:00:00 +0530 Mon, 16 Nov 2009 12:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20629 The court affirmed the smaller Hindu undivided families' individual shares in the property but denied them the benefit under section 54 of the Income-tax Act, ruling that the benefit could only be granted to individual-assessees, not to Hindu undivided family-assessees. Case-Laws Income Tax Wed, 10 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20629