https://www.taxtmi.com/caselaws?id=66066 A clear and unequivocal intention is required to sever status and disrupt a Hindu joint family; a mere entry showing division of one business asset does not, by itself, establish partition of the entire family. The account entry relied upon here was treated as evidencing only a partial partition of business interests, because it did not show an intention to divide all assets by metes and bounds or to live separately, and supporting contemporaneous records were absent. On that basis, the joint family was regarded as continuing, and the lineal descendants' share remained aggregable under section 34(1)(c) of the Estate Duty Act, 1953. en-us Mon, 27 Jul 1992 00:00:00 +0530 Mon, 21 Feb 2011 12:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66066 A clear and unequivocal intention is required to sever status and disrupt a Hindu joint family; a mere entry showing division of one business asset does not, by itself, establish partition of the entire family. The account entry relied upon here was treated as evidencing only a partial partition of business interests, because it did not show an intention to divide all assets by metes and bounds or to live separately, and supporting contemporaneous records were absent. On that basis, the joint family was regarded as continuing, and the lineal descendants' share remained aggregable under section 34(1)(c) of the Estate Duty Act, 1953. Case-Laws Income Tax Mon, 27 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66066