https://www.taxtmi.com/caselaws?id=24171 Section 171 permits recognition of a partial partition of a Hindu undivided family even where no assets are available for division. The Explanation defines partial partition broadly to include partition by reference to the persons constituting the family, the properties belonging to it, or both, and the statutory language does not require existing family property as a precondition. Applying that reading, the court answered the issue in the affirmative and held the assessee's position to be correct. en-us Wed, 05 Apr 1989 00:00:00 +0530 Mon, 18 Jan 2010 11:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24171 Section 171 permits recognition of a partial partition of a Hindu undivided family even where no assets are available for division. The Explanation defines partial partition broadly to include partition by reference to the persons constituting the family, the properties belonging to it, or both, and the statutory language does not require existing family property as a precondition. Applying that reading, the court answered the issue in the affirmative and held the assessee's position to be correct. Case-Laws Income Tax Wed, 05 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24171