https://www.taxtmi.com/caselaws?id=28230 The court affirmed the Appellate Tribunal's decision to reject the claim for partial partition of a property at 18, Golf Links, New Delhi, under section 171 of the Income Tax Act, 1961. The court held that physical division of the property was feasible despite arguments to the contrary, rendering the claim invalid as it did not meet the criteria for partial partition outlined in the Act. Each party was ordered to bear their own costs. en-us Fri, 06 Jan 1984 00:00:00 +0530 Fri, 19 Feb 2010 17:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28230 The court affirmed the Appellate Tribunal's decision to reject the claim for partial partition of a property at 18, Golf Links, New Delhi, under section 171 of the Income Tax Act, 1961. The court held that physical division of the property was feasible despite arguments to the contrary, rendering the claim invalid as it did not meet the criteria for partial partition outlined in the Act. Each party was ordered to bear their own costs. Case-Laws Income Tax Fri, 06 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28230