https://www.taxtmi.com/caselaws?id=794997 Dayabhaga law does not prevent a Bengali assessee from constituting or continuing a Hindu Undivided Family as a separate taxable unit. Historical recognition of the family arrangement, prior partition and earlier tax treatment, including acceptance of partition, supported the HUF's status. Rental income belonging to the HUF could not be assessed again in the individual's hands solely because the assessee was governed by Dayabhaga law. The individual addition was unsustainable, while assessment in the HUF's hands could proceed in accordance with law. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794997 Dayabhaga law does not prevent a Bengali assessee from constituting or continuing a Hindu Undivided Family as a separate taxable unit. Historical recognition of the family arrangement, prior partition and earlier tax treatment, including acceptance of partition, supported the HUF's status. Rental income belonging to the HUF could not be assessed again in the individual's hands solely because the assessee was governed by Dayabhaga law. The individual addition was unsustainable, while assessment in the HUF's hands could proceed in accordance with law. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794997