https://www.taxtmi.com/caselaws?id=71717 A partition arrangement was treated as effective where an oral division was followed by a memorandum, confirming sale deeds and subsequent conduct showing recognition of a definite share. The key point was that the relevant test is not confined to physical division; it is whether the coparcener received a definite share that was accepted and acted upon. On those facts, Shri S.M. Raut was treated as having separated from the Hindu undivided family in 1960, and the partial partition was accepted. en-us Thu, 20 Aug 1981 00:00:00 +0530 Tue, 26 Apr 2011 17:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71717 A partition arrangement was treated as effective where an oral division was followed by a memorandum, confirming sale deeds and subsequent conduct showing recognition of a definite share. The key point was that the relevant test is not confined to physical division; it is whether the coparcener received a definite share that was accepted and acted upon. On those facts, Shri S.M. Raut was treated as having separated from the Hindu undivided family in 1960, and the partial partition was accepted. Case-Laws Wealth-tax Thu, 20 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71717