https://www.taxtmi.com/caselaws?id=70278 An insignificant omission to partition the surrender value of life insurance policies did not by itself defeat a claim of total Hindu undivided family partition, because the policies had been treated as family expenditure and the omitted value was only a small part of the assets. The unregistered document dated 31 August 1982 was nevertheless held to be a partition deed, not a mere memorandum of a prior oral partition, because it formed an essential part of the partition process and contemporaneously effected division of immovable property. As an unregistered instrument of partition, it was inadmissible in evidence, and the Revenue succeeded. en-us Wed, 31 Jul 1991 00:00:00 +0530 Fri, 15 Apr 2011 12:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70278 An insignificant omission to partition the surrender value of life insurance policies did not by itself defeat a claim of total Hindu undivided family partition, because the policies had been treated as family expenditure and the omitted value was only a small part of the assets. The unregistered document dated 31 August 1982 was nevertheless held to be a partition deed, not a mere memorandum of a prior oral partition, because it formed an essential part of the partition process and contemporaneously effected division of immovable property. As an unregistered instrument of partition, it was inadmissible in evidence, and the Revenue succeeded. Case-Laws Income Tax Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70278