https://www.taxtmi.com/caselaws?id=292381 Partition under Section 25A requires a complete division of joint family property into definite portions; mere commencement of separate living or partial allocation of assets does not constitute partition. The legal principle applied is that partition must be complete so that all properties, including major business assets, are allotted to members or groups in definite shares. Because important assets remained undivided until a later date, the operative date of partition is the later date when the family property was fully divided, resulting in an outcome adverse to the assessee. en-us Fri, 28 Jan 1944 00:00:00 +0630 Mon, 21 Dec 2020 17:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292381 Partition under Section 25A requires a complete division of joint family property into definite portions; mere commencement of separate living or partial allocation of assets does not constitute partition. The legal principle applied is that partition must be complete so that all properties, including major business assets, are allotted to members or groups in definite shares. Because important assets remained undivided until a later date, the operative date of partition is the later date when the family property was fully divided, resulting in an outcome adverse to the assessee. Case-Laws Income Tax Fri, 28 Jan 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=292381