https://www.taxtmi.com/caselaws?id=8831 The alleged partial partition of a Hindu undivided family was held not to be genuine because it rested mainly on account-book entries and the karta's affidavit, while surrounding circumstances and lack of supporting material showed it was sham and nominal. The finding that the partition failed did not, however, finally determine the separate question whether transfers to the minor daughters were independently valid for interest allowance purposes. That transfer issue required an independent examination of the materials and was remitted for fresh consideration by the Tribunal. en-us Tue, 06 Feb 1973 00:00:00 +0530 Tue, 16 Jun 2009 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8831 The alleged partial partition of a Hindu undivided family was held not to be genuine because it rested mainly on account-book entries and the karta's affidavit, while surrounding circumstances and lack of supporting material showed it was sham and nominal. The finding that the partition failed did not, however, finally determine the separate question whether transfers to the minor daughters were independently valid for interest allowance purposes. That transfer issue required an independent examination of the materials and was remitted for fresh consideration by the Tribunal. Case-Laws Income Tax Tue, 06 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8831