https://www.taxtmi.com/caselaws?id=36773 The court ruled in favor of the assessee, determining that the share income from the partnership business should be assessed in the status of Hindu Undivided Family (HUF) rather than as an individual. The court held that the property received on partial partition was the assessee's self-acquired property, allowing him to impress it with HUF character. Consequently, the income from the partnership business was deemed the family's income. The court awarded costs and counsel's fees to the assessee. en-us Thu, 20 Sep 1979 00:00:00 +0530 Wed, 24 Mar 2010 13:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36773 The court ruled in favor of the assessee, determining that the share income from the partnership business should be assessed in the status of Hindu Undivided Family (HUF) rather than as an individual. The court held that the property received on partial partition was the assessee's self-acquired property, allowing him to impress it with HUF character. Consequently, the income from the partnership business was deemed the family's income. The court awarded costs and counsel's fees to the assessee. Case-Laws Income Tax Thu, 20 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36773