https://www.taxtmi.com/caselaws?id=22203 The court determined that the income from properties inherited by the assessee on the death of his mother should be assessed in the hands of the Hindu undivided family and not as his individual income for the year 1975-76. The settlement deed indicated the benefit was intended for the sons and their heirs, supporting the view that the income should be treated as Hindu undivided family income. The court ruled in favor of the assessee, rejecting the Revenue's argument and directing that the income should not be included in the individual assessment. en-us Fri, 12 Jul 1991 00:00:00 +0530 Tue, 08 Dec 2009 10:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22203 The court determined that the income from properties inherited by the assessee on the death of his mother should be assessed in the hands of the Hindu undivided family and not as his individual income for the year 1975-76. The settlement deed indicated the benefit was intended for the sons and their heirs, supporting the view that the income should be treated as Hindu undivided family income. The court ruled in favor of the assessee, rejecting the Revenue's argument and directing that the income should not be included in the individual assessment. Case-Laws Income Tax Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22203