https://www.taxtmi.com/caselaws?id=36341 The Appellate Tribunal upheld the validity of the partial partition within the HUF, ruling in favor of the assessee. The court affirmed that under section 171 of the Income Tax Act, 1961, partial partitions are permissible, allowing for the creation of a smaller HUF with specific assets. The decision highlighted the father's authority to effect a partition without the consent of minor coparceners, emphasizing the legality of a partial partition under Hindu law and the Income Tax Act. en-us Thu, 15 Jan 1981 00:00:00 +0530 Sat, 20 Mar 2010 17:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36341 The Appellate Tribunal upheld the validity of the partial partition within the HUF, ruling in favor of the assessee. The court affirmed that under section 171 of the Income Tax Act, 1961, partial partitions are permissible, allowing for the creation of a smaller HUF with specific assets. The decision highlighted the father's authority to effect a partition without the consent of minor coparceners, emphasizing the legality of a partial partition under Hindu law and the Income Tax Act. Case-Laws Income Tax Thu, 15 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36341