https://www.taxtmi.com/caselaws?id=22891 The court recognized a valid partial partition claimed by a Hindu undivided family regarding Kothiwal Nagar properties under section 171 of the Income-tax Act, 1961. Despite the absence of physical division due to the family's undivided interest, the Tribunal directed acceptance of the claim by specifying and separating shares. Emphasizing property ownership and feasibility of physical division, the court ruled in favor of the assessee, affirming the exclusion of income from the properties in the family's assessment. The judgment clarifies the interpretation of section 171 in cases of partial partitions within Hindu undivided families. en-us Mon, 12 Nov 1990 00:00:00 +0530 Tue, 15 Dec 2009 11:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22891 The court recognized a valid partial partition claimed by a Hindu undivided family regarding Kothiwal Nagar properties under section 171 of the Income-tax Act, 1961. Despite the absence of physical division due to the family's undivided interest, the Tribunal directed acceptance of the claim by specifying and separating shares. Emphasizing property ownership and feasibility of physical division, the court ruled in favor of the assessee, affirming the exclusion of income from the properties in the family's assessment. The judgment clarifies the interpretation of section 171 in cases of partial partitions within Hindu undivided families. Case-Laws Income Tax Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22891