https://www.taxtmi.com/caselaws?id=57627 The tribunal upheld the assessment of the hospital building income as individual, citing the lack of evidence of joint family fund usage. It differentiated between the HUF and individual nature of properties acquired through partition, partially allowing the appeals based on the distinct categorization of assets. The residential house and land were deemed as HUF property, while the hospital building income was rightly assessed as individual income. en-us Wed, 30 Nov 1983 00:00:00 +0530 Sat, 11 Dec 2010 12:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57627 The tribunal upheld the assessment of the hospital building income as individual, citing the lack of evidence of joint family fund usage. It differentiated between the HUF and individual nature of properties acquired through partition, partially allowing the appeals based on the distinct categorization of assets. The residential house and land were deemed as HUF property, while the hospital building income was rightly assessed as individual income. Case-Laws Income Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57627