https://www.taxtmi.com/caselaws?id=21869 The court affirmed the taxability of share income in the hands of Ramanlal as karta of the smaller Hindu undivided family (HUF) and rejected the clubbing of his minor sons' share incomes with his own. The share income received by Ramanlal from the partnership firm was held to be taxable in his capacity as karta of the smaller HUF, maintaining the property's character as HUF property even after partition. The court upheld the Tribunal's decisions on all issues, answering in favor of the Revenue and against the assessee. en-us Fri, 17 Jan 1992 00:00:00 +0530 Wed, 02 Dec 2009 17:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21869 The court affirmed the taxability of share income in the hands of Ramanlal as karta of the smaller Hindu undivided family (HUF) and rejected the clubbing of his minor sons' share incomes with his own. The share income received by Ramanlal from the partnership firm was held to be taxable in his capacity as karta of the smaller HUF, maintaining the property's character as HUF property even after partition. The court upheld the Tribunal's decisions on all issues, answering in favor of the Revenue and against the assessee. Case-Laws Income Tax Fri, 17 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21869