https://www.taxtmi.com/caselaws?id=28013 The High Court held that post-partial partition of a Hindu Undivided Family (HUF), there was no association of persons and assessments should be done individually for the divided members. The court emphasized that income diversion occurred due to the partition, resulting in individual ownership of income shares. The assessments as an association of persons were deemed erroneous, and the High Court ruled in favor of the assessee, dismissing all Departmental appeals and awarding costs. en-us Wed, 12 Jan 1983 00:00:00 +0530 Wed, 17 Feb 2010 13:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28013 The High Court held that post-partial partition of a Hindu Undivided Family (HUF), there was no association of persons and assessments should be done individually for the divided members. The court emphasized that income diversion occurred due to the partition, resulting in individual ownership of income shares. The assessments as an association of persons were deemed erroneous, and the High Court ruled in favor of the assessee, dismissing all Departmental appeals and awarding costs. Case-Laws Income Tax Wed, 12 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28013