https://www.taxtmi.com/caselaws?id=292106 A document dated 13 August 1929 was treated as a will, not as an instrument of partition or gift, so it did not itself confer title or bring about a division of family property. No independent evidence proved a real disruption of the Hindu undivided family or a genuine gift of the shops to the sons and other family members. The alleged earlier acceptance of a partial partition in a prior assessment year was only a relevant circumstance and not conclusive. On the facts found, the supposed division and gift were held to be bogus, and the income from all the shops was validly assessable in the hands of the assessee. en-us Tue, 04 Jul 1933 00:00:00 +0530 Mon, 07 Dec 2020 12:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292106 A document dated 13 August 1929 was treated as a will, not as an instrument of partition or gift, so it did not itself confer title or bring about a division of family property. No independent evidence proved a real disruption of the Hindu undivided family or a genuine gift of the shops to the sons and other family members. The alleged earlier acceptance of a partial partition in a prior assessment year was only a relevant circumstance and not conclusive. On the facts found, the supposed division and gift were held to be bogus, and the income from all the shops was validly assessable in the hands of the assessee. Case-Laws Income Tax Tue, 04 Jul 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292106