High Court: Division of Property Between Father and Son Not a Gift

The High Court of Madras ruled in favor of the assessee in a partition case between a father and son, determining that the division did not amount to a gift due to the son's coparcener rights in the property. The Revenue's appeal was rejected, and the assessee was granted costs of Rs.1,500.

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The High Court of Madras ruled in favor of the assessee in a case involving a partition between a father and son. The court found that the division of property between the two did not constitute a gift, as the son had a birthright to the property as a coparcener in a Hindu undivided family. The Revenue's appeal was dismissed, and the assessee was awarded costs of Rs.1,500.

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