HUF

s kumar (ca) (105 Points)

07 November 2007  

Mr. M is Karta of a HUF consisting of three major sons their wives and his wife. His three sons’ families are as follows:-

 

i.                     First son Mr. S consisting of himself, his wife and one daughter

ii.                   Second Son Mr. R consisting of himself, his wife two daughters and one son

iii.                  Third son Mr. A consisting of himself, his wife and three daughters

 

 

Mr. R is  Karta of  HUF consisting  of himself ,his wife and son and daughters.

 

The query is:-

First son Mr. S and third son Mr. A who have no son but only daughters and can they form HUF in these circumstances?

 

It appears from ruling of various cases that to form HUF, son is not essential but nucleus along with   plurality of person has to be there.

 

In the above circumstances how nucleus for HUF of Mrs. S and Mr. A can be created?

 

Is it possible to partition the bigger HUF of Mr. M and create smaller HUF of Mr. S and Mr. A?