https://www.taxtmi.com/caselaws?id=36825 The court ruled in favor of the assessee, allowing the claim for partial partition under section 171 of the Income-tax Act and granting entitlement to registration under section 185. The court emphasized the father's power in a joint Hindu family to partition joint property and recognized the validity of a partial partition involving property and persons. After scrutinizing the agreement and partnership deed, the court found the partition genuine, overturning the authorities' decisions. The judgment provided a detailed analysis of legal principles governing Hindu Undivided Families and partition requirements under the Income-tax Act. en-us Tue, 31 Jul 1979 00:00:00 +0530 Wed, 24 Mar 2010 17:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36825 The court ruled in favor of the assessee, allowing the claim for partial partition under section 171 of the Income-tax Act and granting entitlement to registration under section 185. The court emphasized the father's power in a joint Hindu family to partition joint property and recognized the validity of a partial partition involving property and persons. After scrutinizing the agreement and partnership deed, the court found the partition genuine, overturning the authorities' decisions. The judgment provided a detailed analysis of legal principles governing Hindu Undivided Families and partition requirements under the Income-tax Act. Case-Laws Income Tax Tue, 31 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36825