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    <title>1993 (11) TMI 30 - RAJASTHAN High Court</title>
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    <description>The High Court held that a Hindu undivided family&#039;s partial partition, carried out by the karta without minor sons&#039; consent, was valid under the Income-tax Act. The court emphasized the karta&#039;s authority to effect such partitions in the family&#039;s interest, referencing legal precedents and highlighting the minors&#039; fair treatment in the division of assets. Relying on relevant case law, the court upheld the Tribunal&#039;s decision, ruling in favor of the assessee and rejecting the Revenue&#039;s contention that the partial partition was invalid.</description>
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    <pubDate>Tue, 09 Nov 1993 00:00:00 +0530</pubDate>
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      <title>1993 (11) TMI 30 - RAJASTHAN High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=19827</link>
      <description>The High Court held that a Hindu undivided family&#039;s partial partition, carried out by the karta without minor sons&#039; consent, was valid under the Income-tax Act. The court emphasized the karta&#039;s authority to effect such partitions in the family&#039;s interest, referencing legal precedents and highlighting the minors&#039; fair treatment in the division of assets. Relying on relevant case law, the court upheld the Tribunal&#039;s decision, ruling in favor of the assessee and rejecting the Revenue&#039;s contention that the partial partition was invalid.</description>
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      <pubDate>Tue, 09 Nov 1993 00:00:00 +0530</pubDate>
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