https://www.taxtmi.com/caselaws?id=24240 The High Court of Calcutta ruled in favor of the assessee, stating that the income derived from property allocated to a smaller Hindu undivided family on partition cannot be included in the hands of the karta of the smaller Hindu undivided family under section 64(2)(c) unless there is a specific allocation of property or income to the spouse or minor child. The judgment answered the question referred in the affirmative and in favor of the assessee, with no order as to costs. en-us Wed, 01 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 16:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24240 The High Court of Calcutta ruled in favor of the assessee, stating that the income derived from property allocated to a smaller Hindu undivided family on partition cannot be included in the hands of the karta of the smaller Hindu undivided family under section 64(2)(c) unless there is a specific allocation of property or income to the spouse or minor child. The judgment answered the question referred in the affirmative and in favor of the assessee, with no order as to costs. Case-Laws Income Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24240