https://www.taxtmi.com/caselaws?id=67852 A partial partition of a Hindu undivided family's capital was considered recognisable under section 171(3) of the Income-tax Act where the funds were divided between two groups of brothers. The issue was limited to whether that division of capital constituted a partial partition; the character of the amounts in the hands of the recipients was treated as a separate matter to be examined in their individual assessments, not in the assessment of the larger Hindu undivided family. The partial partition was accepted, the refusal to recognise it was reversed, and the Assessing Officer was directed to allow the claim. en-us Thu, 04 Aug 1983 00:00:00 +0530 Tue, 15 Mar 2011 10:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67852 A partial partition of a Hindu undivided family's capital was considered recognisable under section 171(3) of the Income-tax Act where the funds were divided between two groups of brothers. The issue was limited to whether that division of capital constituted a partial partition; the character of the amounts in the hands of the recipients was treated as a separate matter to be examined in their individual assessments, not in the assessment of the larger Hindu undivided family. The partial partition was accepted, the refusal to recognise it was reversed, and the Assessing Officer was directed to allow the claim. Case-Laws Income Tax Thu, 04 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67852