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    <title>1982 (8) TMI 141 - ITAT NAGPUR</title>
    <link>https://www.taxtmi.com/caselaws?id=70851</link>
    <description>A partial partition of joint family property involving a minor coparcener was treated as legally permissible where the partition was on equal terms. The father, acting as guardian, could validly consent on behalf of the minor because the minor&#039;s undivided coparcenary interest was not governed in the same manner as a minor&#039;s separate property under the Hindu Minority and Guardianship Act, 1956. On that reasoning, sections 6, 8, 11 and 12 did not bar the father from acting in relation to the minor&#039;s interest in the coparcenary. The resulting investment in the firm could therefore not be added to the assessee&#039;s net wealth on the basis of an invalid partition.</description>
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    <pubDate>Thu, 26 Aug 1982 00:00:00 +0530</pubDate>
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      <title>1982 (8) TMI 141 - ITAT NAGPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=70851</link>
      <description>A partial partition of joint family property involving a minor coparcener was treated as legally permissible where the partition was on equal terms. The father, acting as guardian, could validly consent on behalf of the minor because the minor&#039;s undivided coparcenary interest was not governed in the same manner as a minor&#039;s separate property under the Hindu Minority and Guardianship Act, 1956. On that reasoning, sections 6, 8, 11 and 12 did not bar the father from acting in relation to the minor&#039;s interest in the coparcenary. The resulting investment in the firm could therefore not be added to the assessee&#039;s net wealth on the basis of an invalid partition.</description>
      <category>Case-Laws</category>
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      <pubDate>Thu, 26 Aug 1982 00:00:00 +0530</pubDate>
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