https://www.taxtmi.com/caselaws?id=794997 A Hindu Undivided Family remains a recognised separate taxable unit for a Bengali assessee governed by Dayabhaga law. The notes state that Dayabhaga status alone cannot invalidate an HUF or justify assessing its rental income again in the individual's hands, particularly where the family arrangement, prior partition, and earlier tax treatment recognised the HUF. As no judicial precedent supported denial of HUF status solely on this basis, the rental-income addition in the individual assessment was unsustainable. The addition was to be deleted, while permitting assessment of the income in the HUF's hands 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 A Hindu Undivided Family remains a recognised separate taxable unit for a Bengali assessee governed by Dayabhaga law. The notes state that Dayabhaga status alone cannot invalidate an HUF or justify assessing its rental income again in the individual's hands, particularly where the family arrangement, prior partition, and earlier tax treatment recognised the HUF. As no judicial precedent supported denial of HUF status solely on this basis, the rental-income addition in the individual assessment was unsustainable. The addition was to be deleted, while permitting assessment of the income in the HUF's hands in accordance with law. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794997