https://www.taxtmi.com/caselaws?id=36093 Section 27(ii) of the Income-tax Act continued to deem the holder of an impartible estate the individual owner of the properties comprised in it, and the Hindu Succession Act, 1956 did not abolish that estate or its underlying joint family character. On that basis, the properties remained within the statutory fiction for income-tax purposes, and a partition deed purporting to divide those properties among coparceners could not exclude the related income from the holder's total income. The contrary view was rejected, and the Revenue's position was upheld on the questions referred. en-us Mon, 29 Sep 1980 00:00:00 +0530 Fri, 19 Mar 2010 12:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36093 Section 27(ii) of the Income-tax Act continued to deem the holder of an impartible estate the individual owner of the properties comprised in it, and the Hindu Succession Act, 1956 did not abolish that estate or its underlying joint family character. On that basis, the properties remained within the statutory fiction for income-tax purposes, and a partition deed purporting to divide those properties among coparceners could not exclude the related income from the holder's total income. The contrary view was rejected, and the Revenue's position was upheld on the questions referred. Case-Laws Income Tax Mon, 29 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36093