https://www.taxtmi.com/caselaws?id=9375 Explanation 1 to section 6 of the Hindu Succession Act, 1956 creates a limited legal fiction to determine the deceased coparcener's share immediately before death, but it does not by itself cause an actual partition or disrupt the Hindu undivided family. For income-tax recognition of partition under section 171 of the Income-tax Act, 1961, the statutory conditions must be satisfied, including physical division where the property admits of such division. Mere severance of status under Hindu law is insufficient; a partition by metes and bounds must be shown for section 171 purposes. en-us Fri, 01 Apr 2005 00:00:00 +0530 Mon, 22 Jun 2009 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9375 Explanation 1 to section 6 of the Hindu Succession Act, 1956 creates a limited legal fiction to determine the deceased coparcener's share immediately before death, but it does not by itself cause an actual partition or disrupt the Hindu undivided family. For income-tax recognition of partition under section 171 of the Income-tax Act, 1961, the statutory conditions must be satisfied, including physical division where the property admits of such division. Mere severance of status under Hindu law is insufficient; a partition by metes and bounds must be shown for section 171 purposes. Case-Laws Income Tax Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9375