https://www.taxtmi.com/circulars?id=9513 The father's superior right, including his patria potestas, permits him to effect a partial partition of Hindu Undivided Family property between himself and his minor sons, which is valid under Hindu law though the sons may challenge the fairness of the partition; however, for income-tax purposes the Supreme Court's ratio applies only to pre-amendment assessments because a later statutory amendment derecognised partial partitions effected after the statutory cut-off, limiting the tax effect of that judicial principle. en-us Fri, 29 Jul 1983 00:00:00 +0530 Mon, 06 Jun 2011 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9513 The father's superior right, including his patria potestas, permits him to effect a partial partition of Hindu Undivided Family property between himself and his minor sons, which is valid under Hindu law though the sons may challenge the fairness of the partition; however, for income-tax purposes the Supreme Court's ratio applies only to pre-amendment assessments because a later statutory amendment derecognised partial partitions effected after the statutory cut-off, limiting the tax effect of that judicial principle. Circulars Income Tax Fri, 29 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9513