https://www.taxtmi.com/caselaws?id=6620 Zamindari properties were treated as effectively partitioned where a consent decree, mutation entries, separate recognition in compensation proceedings, and allotment by metes and bounds showed division among HUF members. For partial partition of house properties, Hindu law permitted an effective partition of a specific asset even though the family remained joint in respect of other property; section 25-A of the Income-tax Act, 1922 was confined to complete partition after disruption of joint status. Division of rental receipts and mutation in municipal records was sufficient for the partial partition claimed, and metes and bounds were not necessary for income-tax purposes. en-us Wed, 11 Aug 1965 00:00:00 +0530 Tue, 27 Jan 2009 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6620 Zamindari properties were treated as effectively partitioned where a consent decree, mutation entries, separate recognition in compensation proceedings, and allotment by metes and bounds showed division among HUF members. For partial partition of house properties, Hindu law permitted an effective partition of a specific asset even though the family remained joint in respect of other property; section 25-A of the Income-tax Act, 1922 was confined to complete partition after disruption of joint status. Division of rental receipts and mutation in municipal records was sufficient for the partial partition claimed, and metes and bounds were not necessary for income-tax purposes. Case-Laws Income Tax Wed, 11 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6620