https://www.taxtmi.com/caselaws?id=27857 The court ruled in favor of the Revenue, affirming that the income from the estate left by the late husband was to be assessed in the hands of the assessee as an individual. The judgment highlighted the necessity of providing concrete evidence to establish the character of the property as Hindu Undivided Family (HUF), particularly in cases where the property did not originally belong to a joint family. No costs were awarded in the case. en-us Wed, 21 Sep 1983 00:00:00 +0530 Tue, 16 Feb 2010 14:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27857 The court ruled in favor of the Revenue, affirming that the income from the estate left by the late husband was to be assessed in the hands of the assessee as an individual. The judgment highlighted the necessity of providing concrete evidence to establish the character of the property as Hindu Undivided Family (HUF), particularly in cases where the property did not originally belong to a joint family. No costs were awarded in the case. Case-Laws Income Tax Wed, 21 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27857