https://www.taxtmi.com/caselaws?id=8773 Under Hindu law, a partial partition requires evidence of an intention to sever and a factual division of the relevant property or share; mere equal payments to two minor sons did not establish such a partition. The accountable persons had originally treated the payments as gifts, and no material showed that the family remained joint only in respect of the balance of the estate or that any definite portion had been partitioned off. In the absence of supporting evidence of intention and ascertainment of a severed share, the amounts could not be excluded from the dutiable estate and remained includible. en-us Wed, 03 May 1972 00:00:00 +0530 Wed, 03 Jun 2009 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8773 Under Hindu law, a partial partition requires evidence of an intention to sever and a factual division of the relevant property or share; mere equal payments to two minor sons did not establish such a partition. The accountable persons had originally treated the payments as gifts, and no material showed that the family remained joint only in respect of the balance of the estate or that any definite portion had been partitioned off. In the absence of supporting evidence of intention and ascertainment of a severed share, the amounts could not be excluded from the dutiable estate and remained includible. Case-Laws Income Tax Wed, 03 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8773