intention of partition by the members involved is the arbitration award.
(vi) The partition of the HUF property under the Hindu Law had been duly ... categories of partition of HUF or Joint hindu family-
(i) Doctrinal partition of HUF under conventional Hindu law.
(ii) Recognisable or acceptable partition of HUF
intention of partition by the members involved is the arbitration award.
(vi) The partition of the HUF property under the Hindu Law had been duly ... categories of partition of HUF or Joint hindu. family-
(i) Doctrinal partition of HUF under conventional Hindu law.
(ii) Recognisable or acceptable partition of HUF
partial partition of Hindu undivided families.--Under the Hindu law, a Hindu undivided family is entitled to effect a partition which may be total ... These provisions show that the revenue law, being a special law, prevails over the general law.
3. The HUF is an assessable person in terms
under Section 171, recognizing such partition even though such partition may be valid partition under the Hindu law or the Hindu Succession Act . According ... HUF ) (supra) shows that the claim for partition or partial partition under the Act is quite different from such partition under the Hindu law
this property was an HUF property of Ashok Soi HUF and as per the Hindu law only coparceners can demand partition of HUF property ... when he was not even a member of the HUF. As per Hindu Law on partition of spouse is entitled to equal share
partition of whatsoever nature effected amongst the coparceners of our HUF after 31-12-1978 is a valid partition under the Hindu law ... assessee-HUF in the aforesaid three firms. It may be true that under the Hindu law, the partial partition effected by the members
friend, arise for consideration, at all. If there was any partition, that partition, law has already deemed to have taken place before Shri Ved Parkash ... partition had in fact taken place as per Hindu law.
Though under the Hindu law an item of property need not in every case
law of partnership which takes no account of the HUF. There is also the Hindu law, which permits a partition of the family and also ... income of the HUF or as income of the separated members enjoying as per shares of partition. The Hindu law might have no effect upon
case and the rival submissions. Normally, the partition of a HUF under the traditional Hindu law has been by the act of parties and came ... register a finding of partition of the HUF under the Act.
10. Keeping in mind the above principles of Hindu law as modified in their
Hindu
Undivided family and thus personal liability as distinguished from the liability of a joint
family property received on partition.
38A. Under the Hindu law ... prescribes a
special meaning to HUF partition which is different from the general principles of
Hindu law. It contains a deeming provision under which partition
