https://www.taxtmi.com/caselaws?id=36888 The High Court affirmed the Tribunal's decision regarding the validity of a partial partition claim by an HUF, where the karta divided the joint family property among himself, his mother, and two sisters. The Court upheld the deletion of an addition of Rs. 6,300 to the HUF's income, as the partial partition was deemed valid, and there was no basis for adding interest accrued on the partition amount. The judgment favored the assessee-HUF, with J. V. GUPTA and B. S. DHILLON dismissing the department's appeal. en-us Tue, 25 Sep 1979 00:00:00 +0530 Thu, 25 Mar 2010 12:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36888 The High Court affirmed the Tribunal's decision regarding the validity of a partial partition claim by an HUF, where the karta divided the joint family property among himself, his mother, and two sisters. The Court upheld the deletion of an addition of Rs. 6,300 to the HUF's income, as the partial partition was deemed valid, and there was no basis for adding interest accrued on the partition amount. The judgment favored the assessee-HUF, with J. V. GUPTA and B. S. DHILLON dismissing the department's appeal. Case-Laws Income Tax Tue, 25 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36888