https://www.taxtmi.com/caselaws?id=290256 Section 25-A requires definite ascertainment of members' shares for recognition of a partition; physical division by metes and bounds is not mandatory, and partitions resulting in co ownership or tenancy in common satisfy the provision (result for assessee). Separately, the Income Tax Officer's factual finding that certain bank deposits did not belong to the named women was supported by evidence (differences in account histories, excessive interest claims and relative bank credits), so that ownership conclusion was upheld (result against assessee). en-us Fri, 19 Oct 1934 00:00:00 +0530 Wed, 16 Sep 2020 12:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290256 Section 25-A requires definite ascertainment of members' shares for recognition of a partition; physical division by metes and bounds is not mandatory, and partitions resulting in co ownership or tenancy in common satisfy the provision (result for assessee). Separately, the Income Tax Officer's factual finding that certain bank deposits did not belong to the named women was supported by evidence (differences in account histories, excessive interest claims and relative bank credits), so that ownership conclusion was upheld (result against assessee). Case-Laws Income Tax Fri, 19 Oct 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290256