https://www.taxtmi.com/caselaws?id=28650 Under section 25A of the Indian Income-tax Act, 1922, a valid partition requires division of joint family property among members in definite shares by metes and bounds; a mere division in status is insufficient. The arrangement relied on was only a temporary, without-prejudice compromise allowing tentative enjoyment of income pending suit, and it did not confer the incidents of a completed partition, including an immediate right of alienation. On that basis, no valid partition was recognised on 1 April 1956, and the partition was treated as having occurred only on 16 March 1961. en-us Wed, 15 Dec 1971 00:00:00 +0530 Wed, 24 Feb 2010 15:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28650 Under section 25A of the Indian Income-tax Act, 1922, a valid partition requires division of joint family property among members in definite shares by metes and bounds; a mere division in status is insufficient. The arrangement relied on was only a temporary, without-prejudice compromise allowing tentative enjoyment of income pending suit, and it did not confer the incidents of a completed partition, including an immediate right of alienation. On that basis, no valid partition was recognised on 1 April 1956, and the partition was treated as having occurred only on 16 March 1961. Case-Laws Income Tax Wed, 15 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28650