https://www.taxtmi.com/caselaws?id=22064 The High Court ruled that a group of 33 individuals could not be assessed as a Hindu undivided family for the year 1971-72. The Court held that the individuals did not meet the criteria for a Hindu undivided family based on previous decisions and the Supreme Court's ruling in a similar case. The Court rejected the assessee's claim and supported the Revenue's position, emphasizing legal precedents and aligning with previous decisions that favored the Revenue in similar cases. en-us Thu, 06 Jun 1991 00:00:00 +0530 Sat, 05 Dec 2009 17:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22064 The High Court ruled that a group of 33 individuals could not be assessed as a Hindu undivided family for the year 1971-72. The Court held that the individuals did not meet the criteria for a Hindu undivided family based on previous decisions and the Supreme Court's ruling in a similar case. The Court rejected the assessee's claim and supported the Revenue's position, emphasizing legal precedents and aligning with previous decisions that favored the Revenue in similar cases. Case-Laws Income Tax Thu, 06 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22064