https://www.taxtmi.com/caselaws?id=61320 The Tribunal allowed the appeal, recognizing the validity of the partial partition of the HUF known as M/s Kirpa Ram Goyal HUF. It held that the partition, initiated by a cousin and next friend of the minors, was in the minors' best interests. The Tribunal emphasized that the female member, Smt. Pistan Devi, effectively managed the family affairs and business, supporting the partition's validity. It set aside the lower authorities' decisions, directing acceptance of the partial partition claim, highlighting minors' entitlement to equal rights in a partition. en-us Thu, 29 Mar 1984 00:00:00 +0530 Wed, 12 Jan 2011 12:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61320 The Tribunal allowed the appeal, recognizing the validity of the partial partition of the HUF known as M/s Kirpa Ram Goyal HUF. It held that the partition, initiated by a cousin and next friend of the minors, was in the minors' best interests. The Tribunal emphasized that the female member, Smt. Pistan Devi, effectively managed the family affairs and business, supporting the partition's validity. It set aside the lower authorities' decisions, directing acceptance of the partial partition claim, highlighting minors' entitlement to equal rights in a partition. Case-Laws Income Tax Thu, 29 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61320