Mere partition between joint family members cannot terminate HUF status

Sri. A.P. Oree Vs ITO (Madras High Court)

Any partition between the members of the joint family   cannot terminate the status of HUF unless it is shown that the joint family property was physically divided in accordance with the agreement or decree of the court. 

It is the contention of the Income Tax Department that the income was taxable in the hands of a Estate of late A.R.Pandurangan as HUF in the light of Explanation to section 171 of the Income Tax Act, 1961.

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