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Bombay High Court Upholds Revenue in Income Tax Reference on HUF Income Assessment. Income from assets received on partition by a bachelor remains individual income even after marriage, as no HUF is created without blending.

The case involves a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal at the instance of the assessee, ...

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Supreme Court Dismisses Appeals in Joint Family Property Partition Dispute -- Upholds Concurrent Findings on Property Status and Invalidates Alienations and Testamentary Disposition

The Supreme Court dismissed appeals challenging concurrent findings in a partition suit involving 79 agricultural properties. The Court upheld the det...

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Bombay High Court Allows Second Appeal in Partition Suit, Upholds Prior Partition Based on Unequal Division and Subsequent Conduct. Court holds that unequal partition does not invalidate severance of joint status and that subsequent alienations of individual shares indicate acceptance of prior partition.

The case involves a Second Appeal filed by the original defendants against a decree for partition and separate possession granted by the First Appella...

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Bombay High Court Dismisses Appeal in Partition Suit, Upholds Single Judge's Refusal of Interim Relief. Court holds that property acquired by siblings after father's insolvency cannot be presumed to be joint family property without evidence of joint funds or common business.

The appeal arose from a judgment of a learned Single Judge dated 27 August 2013 dismissing a motion for interim relief in a suit for partition. The ap...

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Bombay High Court Hears Arbitration Appeal Against Order Setting Aside Arbitral Award in Family Business Dispute. Dispute Centers on Inclusion of Agricultural Lands Held by Individual Family Members in Family Asset Separation Process.

The appeal arose from a family dispute within the Malhotra family of Pune, who owned and controlled several businesses including Weikfield Products Co...

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Karnataka High Court Allows Appeal in Partition Suit — Property Acquired by Father-in-Law Not Joint Family Property. Daughter-in-law cannot claim share in property purchased by father-in-law in name of son as it is not ancestral or joint family property under Hindu Succession Act, 1956.

The case involves a Regular First Appeal filed by the second defendant against the judgment and decree of the trial court in a partition suit. The pla...

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Supreme Court Dismisses Appeal in Joint Hindu Family Partition Case — Properties Purchased in Eldest Son's Name Held to be Joint Family Assets. Burden of Proof Shifts to Member Claiming Self-Acquisition Once Joint Family Nucleus is Established.

The present appeal arises from a suit for partition filed by respondent No.1 (original plaintiff) against the appellant (defendant No.1), respondent N...

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Madras High Court Allows Second Appeal in Partition Suit — Settlement Deed by Mother Without Legal Necessity Not Binding on Joint Family Property. Property Purchased by Father in Mother's Name Presumed to be Joint Family Property Under Hindu Law.

The plaintiffs, legal heirs of M.Annaiah, filed a suit for partition of three items of property and for declaration that a Settlement Deed dated 28.04...