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<h1>High Court clarifies Income Tax Act: Partition requires full asset division, not just separate living.</h1> The High Court of Madras held that a partition under Section 25A of the Income Tax Act occurs when all assets are divided, not merely when members start ... - The High Court of Madras ruled that for the purposes of Section 25A of the Income Tax Act, a partition must be deemed to have taken place only when all assets are divided, not when members begin to live separately. In this case, the partition was not deemed to have occurred on 15th October 1938 as important assets were not divided until February 1939. The Commissioner of Income Tax was awarded costs of Rs. 250.
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