https://www.taxtmi.com/caselaws?id=293070 A family governed by the Dayabhag branch of Hindu law is treated as a Hindu undivided family unless a clear and unambiguous intention to separate is proved, and on the facts the partnership deed did not show disruption of joint status. The evidence supported the finding that no partition had taken place, as the presumption of jointness remained unrebutted. The Income-tax Officer was entitled to look beyond the partnership deed and determine the real nature of the arrangement; because the business remained joint family property, no genuine firm capable of registration under section 26-A existed. en-us Mon, 25 Oct 1937 00:00:00 +0530 Thu, 21 Jan 2021 15:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293070 A family governed by the Dayabhag branch of Hindu law is treated as a Hindu undivided family unless a clear and unambiguous intention to separate is proved, and on the facts the partnership deed did not show disruption of joint status. The evidence supported the finding that no partition had taken place, as the presumption of jointness remained unrebutted. The Income-tax Officer was entitled to look beyond the partnership deed and determine the real nature of the arrangement; because the business remained joint family property, no genuine firm capable of registration under section 26-A existed. Case-Laws Income Tax Mon, 25 Oct 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293070