https://www.taxtmi.com/caselaws?id=55607 A widow's statutory right to claim partition, once accrued under section 3(3) of the Hindu Women's Rights to Property Act, 1937 before the Hindu Succession Act came into force, survives the later repeal or substitution of the earlier law under section 6 of the General Clauses Act, 1897. On that footing, a partial partition in a Hindu family with a sole coparcener could be recognised for section 171 purposes, and the related firm income was not assessable in the hands of the HUF. en-us Thu, 13 Oct 1983 00:00:00 +0530 Mon, 29 Nov 2010 09:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55607 A widow's statutory right to claim partition, once accrued under section 3(3) of the Hindu Women's Rights to Property Act, 1937 before the Hindu Succession Act came into force, survives the later repeal or substitution of the earlier law under section 6 of the General Clauses Act, 1897. On that footing, a partial partition in a Hindu family with a sole coparcener could be recognised for section 171 purposes, and the related firm income was not assessable in the hands of the HUF. Case-Laws Income Tax Thu, 13 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55607