https://www.taxtmi.com/caselaws?id=9287 Under Mitakshara law, a female member who is not a coparcener cannot demand partition of joint family property, and separate living or an account entry does not by itself establish partition without evidence of division of assets, liabilities, and defined shares. The claim of a family arrangement also failed because no such case was raised before the income-tax authorities and no bona fide antecedent dispute or settlement of doubtful claims was shown. The plea of gift was likewise untenable, as no valid gift by the karta of joint family property within permissible limits was established. The interest payments were therefore not justified on this basis. en-us Wed, 31 Oct 1973 00:00:00 +0530 Sun, 21 Jun 2009 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9287 Under Mitakshara law, a female member who is not a coparcener cannot demand partition of joint family property, and separate living or an account entry does not by itself establish partition without evidence of division of assets, liabilities, and defined shares. The claim of a family arrangement also failed because no such case was raised before the income-tax authorities and no bona fide antecedent dispute or settlement of doubtful claims was shown. The plea of gift was likewise untenable, as no valid gift by the karta of joint family property within permissible limits was established. The interest payments were therefore not justified on this basis. Case-Laws Income Tax Wed, 31 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9287