https://www.taxtmi.com/caselaws?id=8605 Entitlement to a statutory tax concession based on partition depends on proof of a partition effective in law and actually acted upon with immediate separation and exclusive enjoyment by the sharers. A deed that postpones possession until majority, together with conduct showing continued joint treatment of the property, does not establish the jurisdictional fact required for composition. Prior applications covering the entire property and the absence of earlier assertion of partition supported rejection of the claim, and the continuing service connection in the petitioner's name was consistent with joint enjoyment. The claim for composition was therefore not sustainable on the stated facts. en-us Thu, 23 Sep 1971 00:00:00 +0530 Fri, 08 May 2009 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8605 Entitlement to a statutory tax concession based on partition depends on proof of a partition effective in law and actually acted upon with immediate separation and exclusive enjoyment by the sharers. A deed that postpones possession until majority, together with conduct showing continued joint treatment of the property, does not establish the jurisdictional fact required for composition. Prior applications covering the entire property and the absence of earlier assertion of partition supported rejection of the claim, and the continuing service connection in the petitioner's name was consistent with joint enjoyment. The claim for composition was therefore not sustainable on the stated facts. Case-Laws Income Tax Thu, 23 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8605