https://www.taxtmi.com/caselaws?id=55506 For income-tax purposes, a claim that family property had been partitioned, either by agreement or by operation of Section 6 of the Hindu Succession Act, 1956, was rejected because the assessee did not produce objective material to prove an actual partition by agreement and relied only on self-serving affidavits. The later judicial understanding of Section 6 was treated as not supporting automatic disruption of the HUF merely on the death of the karta. The property therefore continued to be treated as belonging to the HUF and could not be excluded from assessment. en-us Thu, 05 Oct 1989 00:00:00 +0530 Sat, 27 Nov 2010 13:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55506 For income-tax purposes, a claim that family property had been partitioned, either by agreement or by operation of Section 6 of the Hindu Succession Act, 1956, was rejected because the assessee did not produce objective material to prove an actual partition by agreement and relied only on self-serving affidavits. The later judicial understanding of Section 6 was treated as not supporting automatic disruption of the HUF merely on the death of the karta. The property therefore continued to be treated as belonging to the HUF and could not be excluded from assessment. Case-Laws Wealth-tax Thu, 05 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55506