https://www.taxtmi.com/caselaws?id=28009 A partial partition of a Hindu undivided family's interest in a partnership, by itself, did not create an association of persons because unity of purpose for a common venture was absent; the partition was duly recorded in the family books and accepted under section 171(3). The family arrangement also operated to allocate the firm income directly to family members in specified shares, so the income was not first received by the assessee and then applied away. On that basis, no association of persons arose, and the income was held to be diverted by overriding title in favour of the family members. en-us Wed, 12 Jan 1983 00:00:00 +0530 Wed, 17 Feb 2010 13:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28009 A partial partition of a Hindu undivided family's interest in a partnership, by itself, did not create an association of persons because unity of purpose for a common venture was absent; the partition was duly recorded in the family books and accepted under section 171(3). The family arrangement also operated to allocate the firm income directly to family members in specified shares, so the income was not first received by the assessee and then applied away. On that basis, no association of persons arose, and the income was held to be diverted by overriding title in favour of the family members. Case-Laws Income Tax Wed, 12 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28009