https://www.taxtmi.com/caselaws?id=7750 A partition deed that allotted the Schedule F areca gardens and Schedule G outstandings jointly to four brothers was treated as severing the joint family status, because the parties were intended to hold defined shares as separate owners even without physical division. The undivided properties were therefore held as tenants-in-common, not as Hindu undivided family property. On the tax exemption issue, the relevant holding was the land held in common, not the assessee's notional one-fourth share; since income was derived from the entire undivided extent, exemption under the proviso to Part I of the Schedule was unavailable. en-us Thu, 15 Jan 1970 00:00:00 +0530 Wed, 18 Mar 2009 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7750 A partition deed that allotted the Schedule F areca gardens and Schedule G outstandings jointly to four brothers was treated as severing the joint family status, because the parties were intended to hold defined shares as separate owners even without physical division. The undivided properties were therefore held as tenants-in-common, not as Hindu undivided family property. On the tax exemption issue, the relevant holding was the land held in common, not the assessee's notional one-fourth share; since income was derived from the entire undivided extent, exemption under the proviso to Part I of the Schedule was unavailable. Case-Laws Income Tax Thu, 15 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7750