https://www.taxtmi.com/caselaws?id=60724 The Appellate Tribunal upheld the assessee's right to claim partition under section 177 of the Income Tax Act, 1961, based on the interpretation of the Will left by Late Chunilal Ahir. The Tribunal found that the properties received by the assessee from his father were intended to be enjoyed as joint family properties, supported by an arbitration settlement between the brothers. Consequently, the interest on deposits allotted to members of the Hindu Undivided Family (HUF) by virtue of partition should not be clubbed in the hands of the assessee. en-us Wed, 07 Jan 1981 00:00:00 +0530 Fri, 07 Jan 2011 18:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60724 The Appellate Tribunal upheld the assessee's right to claim partition under section 177 of the Income Tax Act, 1961, based on the interpretation of the Will left by Late Chunilal Ahir. The Tribunal found that the properties received by the assessee from his father were intended to be enjoyed as joint family properties, supported by an arbitration settlement between the brothers. Consequently, the interest on deposits allotted to members of the Hindu Undivided Family (HUF) by virtue of partition should not be clubbed in the hands of the assessee. Case-Laws Income Tax Wed, 07 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60724