https://www.taxtmi.com/caselaws?id=24446 The court held that no sub-partnership was created on the partial partition of a Hindu undivided family, and the share income of the wife and minor son should not be included in the assessee's income under section 64 of the Income-tax Act, 1961. The court found that an overriding obligation existed for the assessee to account for profits to his wife and son, distinguishing the case from previous precedents. Consequently, the court ruled in favor of the assessee, answering both issues affirmatively and awarding costs to the assessee. en-us Mon, 28 Nov 1988 00:00:00 +0530 Wed, 20 Jan 2010 11:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24446 The court held that no sub-partnership was created on the partial partition of a Hindu undivided family, and the share income of the wife and minor son should not be included in the assessee's income under section 64 of the Income-tax Act, 1961. The court found that an overriding obligation existed for the assessee to account for profits to his wife and son, distinguishing the case from previous precedents. Consequently, the court ruled in favor of the assessee, answering both issues affirmatively and awarding costs to the assessee. Case-Laws Income Tax Mon, 28 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24446