https://www.taxtmi.com/caselaws?id=32380 The High Court dismissed the appeal and writ petition, upholding that the Hindu undivided family (HUF) was not validly disrupted by a family arrangement in 1989. Consequently, the rental income from a shared building in Patna was deemed to belong to the HUF, subjecting it to tax liability under section 171 of the Income-tax Act. The judgment highlights the necessity of concrete evidence to substantiate claims of partition or disruption within an HUF for tax assessment and ownership determination. en-us Wed, 16 Apr 2008 00:00:00 +0530 Wed, 11 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32380 The High Court dismissed the appeal and writ petition, upholding that the Hindu undivided family (HUF) was not validly disrupted by a family arrangement in 1989. Consequently, the rental income from a shared building in Patna was deemed to belong to the HUF, subjecting it to tax liability under section 171 of the Income-tax Act. The judgment highlights the necessity of concrete evidence to substantiate claims of partition or disruption within an HUF for tax assessment and ownership determination. Case-Laws Income Tax Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32380