https://www.taxtmi.com/caselaws?id=28879 The High Court of Allahabad interpreted the concept of partial partition within a Hindu Undivided Family (HUF) under section 171 of the Income-tax Act. The court upheld the validity of the claimed partial partition in the case of M/s. Babu Lal Jiwan Ram and Company HUF. It affirmed the separation of a family member, Mani Lal, from the HUF, and ruled that his income cannot be attributed to the HUF once a valid partial partition is recognized. The court found in favor of the assessee, awarded costs, and emphasized the importance of factual evidence in establishing partial partitions for tax purposes. en-us Tue, 16 Mar 1982 00:00:00 +0530 Mon, 08 Mar 2010 13:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28879 The High Court of Allahabad interpreted the concept of partial partition within a Hindu Undivided Family (HUF) under section 171 of the Income-tax Act. The court upheld the validity of the claimed partial partition in the case of M/s. Babu Lal Jiwan Ram and Company HUF. It affirmed the separation of a family member, Mani Lal, from the HUF, and ruled that his income cannot be attributed to the HUF once a valid partial partition is recognized. The court found in favor of the assessee, awarded costs, and emphasized the importance of factual evidence in establishing partial partitions for tax purposes. Case-Laws Income Tax Tue, 16 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28879