https://www.taxtmi.com/caselaws?id=66140 A claimed Hindu undivided family partition was held to be only partial because the residential house remained undivided and the alleged relinquishment of rights in immovable property was not proved by a registered instrument. The unregistered documents could not validly create or transfer rights in immovable property, and section 171(9) barred recognition of the partition for tax purposes. On that basis, a firm said to be constituted by the coparceners was not treated as a validly constituted partnership for tax purposes, registration was refused, and the business income remained assessable in the hands of the HUF. en-us Fri, 13 Sep 1985 00:00:00 +0530 Mon, 21 Feb 2011 17:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66140 A claimed Hindu undivided family partition was held to be only partial because the residential house remained undivided and the alleged relinquishment of rights in immovable property was not proved by a registered instrument. The unregistered documents could not validly create or transfer rights in immovable property, and section 171(9) barred recognition of the partition for tax purposes. On that basis, a firm said to be constituted by the coparceners was not treated as a validly constituted partnership for tax purposes, registration was refused, and the business income remained assessable in the hands of the HUF. Case-Laws Income Tax Fri, 13 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66140