HUF headed by Karta-Son was taxable only in respect of share derived upon intestate death of the Karta-Father

INCOME TAX : Where assessee-HUF consisted of only two coparceners, viz., Karta and his son, on Karta dying intestate, son's share in HUF would become property of son's HUF, and father's share would come to son in his individual capacity and assessee-HUF would be taxable only in respect of half of properties acquired by HUF headed by Karta (father)

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