https://www.taxtmi.com/caselaws?id=7809 A civil court partition decree in a joint Hindu family is strong evidence of partition and cannot be disregarded for agricultural income-tax purposes unless reliable material shows the partition was a sham with no real intention to divide. Joint residence, joint meals, joint cultivation and joint accounts are not conclusive against partition, because separated members may continue such arrangements for convenience or economy. Reporting income in separate shares was a material circumstance supporting partition, and section 4A of the U.P. Agricultural Income-tax Act did not apply to a genuine family partition. The partition decrees therefore had to be given effect, and the issue was answered in favour of the assessees. en-us Thu, 19 Dec 1968 00:00:00 +0530 Thu, 19 Mar 2009 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7809 A civil court partition decree in a joint Hindu family is strong evidence of partition and cannot be disregarded for agricultural income-tax purposes unless reliable material shows the partition was a sham with no real intention to divide. Joint residence, joint meals, joint cultivation and joint accounts are not conclusive against partition, because separated members may continue such arrangements for convenience or economy. Reporting income in separate shares was a material circumstance supporting partition, and section 4A of the U.P. Agricultural Income-tax Act did not apply to a genuine family partition. The partition decrees therefore had to be given effect, and the issue was answered in favour of the assessees. Case-Laws Income Tax Thu, 19 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7809