https://www.taxtmi.com/caselaws?id=62523 On partition of an HUF interest in immovable property following dissolution of a firm, a registered conveyance was not required where the accounts and subsequent conduct showed that the asset had remained with the two HUFs and was distributed in specie. The dissolution deed was treated as recording an earlier dissolution rather than effecting a fresh transfer, so title was taken to vest in the two HUFs for partition purposes without a registered instrument. The partition claim in the Amritsar Cotton Mills property could therefore not be rejected on the ground that title had not passed by registration. en-us Wed, 07 Mar 1984 00:00:00 +0530 Thu, 20 Jan 2011 12:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62523 On partition of an HUF interest in immovable property following dissolution of a firm, a registered conveyance was not required where the accounts and subsequent conduct showed that the asset had remained with the two HUFs and was distributed in specie. The dissolution deed was treated as recording an earlier dissolution rather than effecting a fresh transfer, so title was taken to vest in the two HUFs for partition purposes without a registered instrument. The partition claim in the Amritsar Cotton Mills property could therefore not be rejected on the ground that title had not passed by registration. Case-Laws Income Tax Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62523