https://www.taxtmi.com/caselaws?id=22977 The court upheld the Tribunal's decision, confirming the creation of a sub-partnership among the members of a Hindu undivided family following a partial partition. Income was included under section 64 for spouses and minor children, except for the unsound mind member. The court clarified that section 64 did not apply to the income of the unsound mind member. Overall, the court affirmed the validity of the deed of partial partition and the establishment of a sub-partnership, providing a thorough analysis of the legal implications under Hindu law and the Income-tax Act. en-us Thu, 11 Oct 1990 00:00:00 +0530 Tue, 15 Dec 2009 16:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22977 The court upheld the Tribunal's decision, confirming the creation of a sub-partnership among the members of a Hindu undivided family following a partial partition. Income was included under section 64 for spouses and minor children, except for the unsound mind member. The court clarified that section 64 did not apply to the income of the unsound mind member. Overall, the court affirmed the validity of the deed of partial partition and the establishment of a sub-partnership, providing a thorough analysis of the legal implications under Hindu law and the Income-tax Act. Case-Laws Income Tax Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22977