https://www.taxtmi.com/caselaws?id=35916 The court ruled in favor of the revenue, deciding that the widow should be assessed for tax purposes based on her entire share income from the partnership firm, rather than just a fraction of it. The court emphasized that unless there was evidence showing the widow represented the estate or other heirs in the partnership, her share income should be taxed solely in her hands. The court distinguished the case from a previous one involving Muslim law heirs, where specific provisions in the partnership deed conferred an overriding title. Consequently, the court held that the widow's share income assessment should not be limited to her 1/7th share in the partnership. en-us Tue, 30 Oct 1979 00:00:00 +0530 Wed, 17 Mar 2010 18:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35916 The court ruled in favor of the revenue, deciding that the widow should be assessed for tax purposes based on her entire share income from the partnership firm, rather than just a fraction of it. The court emphasized that unless there was evidence showing the widow represented the estate or other heirs in the partnership, her share income should be taxed solely in her hands. The court distinguished the case from a previous one involving Muslim law heirs, where specific provisions in the partnership deed conferred an overriding title. Consequently, the court held that the widow's share income assessment should not be limited to her 1/7th share in the partnership. Case-Laws Income Tax Tue, 30 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35916