https://www.taxtmi.com/caselaws?id=23950 The High Court of Punjab and Haryana ruled in favor of the assessee, holding that the declaration and partition deed led to the diversion of share income to individual family members. This decision aligns with a previous ruling in Income-tax Reference No. 159 of 1980. en-us Mon, 19 Dec 1988 00:00:00 +0530 Fri, 15 Jan 2010 14:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23950 The High Court of Punjab and Haryana ruled in favor of the assessee, holding that the declaration and partition deed led to the diversion of share income to individual family members. This decision aligns with a previous ruling in Income-tax Reference No. 159 of 1980. Case-Laws Income Tax Mon, 19 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23950