https://www.taxtmi.com/caselaws?id=29416 The Court held that the share income of the assessee in the profits of partnership firms was subject to an overriding title in favor of other members of the Hindu Undivided Family (HUF) as per the partial partition deed. Therefore, the income could not be taxed in the hands of the assessee. The Court ruled in favor of the assessee and awarded costs of the reference. en-us Tue, 13 Jan 1981 00:00:00 +0530 Fri, 12 Mar 2010 16:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29416 The Court held that the share income of the assessee in the profits of partnership firms was subject to an overriding title in favor of other members of the Hindu Undivided Family (HUF) as per the partial partition deed. Therefore, the income could not be taxed in the hands of the assessee. The Court ruled in favor of the assessee and awarded costs of the reference. Case-Laws Income Tax Tue, 13 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29416