https://www.taxtmi.com/caselaws?id=57026 The majority view in the case concluded that the share income from the partnership firm belonged to Shri Kishore Chand individually and should not be assessed in the hands of the Hindu Undivided Family (HUF). The decision to withdraw from the partnership was deemed separate from the partial partition and not impacted by Section 171(9) of the Income-tax Act. The appeals by the Revenue were dismissed, and the Appellate Assistant Commissioner's order was upheld. en-us Fri, 27 May 1988 00:00:00 +0530 Wed, 08 Dec 2010 09:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57026 The majority view in the case concluded that the share income from the partnership firm belonged to Shri Kishore Chand individually and should not be assessed in the hands of the Hindu Undivided Family (HUF). The decision to withdraw from the partnership was deemed separate from the partial partition and not impacted by Section 171(9) of the Income-tax Act. The appeals by the Revenue were dismissed, and the Appellate Assistant Commissioner's order was upheld. Case-Laws Income Tax Fri, 27 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57026