Understanding Partition and Re-Union of HUF

IYER P.V , Last updated: 18 October 2024  
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Hindu Undivided Family - Concept Family connotes a group of people related by blood or marriage, "family" always specifies a group. Plurality of persons is an essential attribute of a family A Family consisting of a single individual is a contradiction. Section 2(31)(ii) of The Income Tax Act,1961

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IYER P.V
(Practice)
Category Income Tax   Report

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