https://www.taxtmi.com/caselaws?id=37236 A partition deed allotting the entire specified parcel to one coparcener, with the others' shares adjusted through monetary obligations, can constitute a valid partial partition even without physical division by metes and bounds; in the absence of material showing sham or lack of genuineness, it must be recognised under section 171. The land sold also remained agricultural on the date of sale because its character depended on actual and ordinary user, supported by long-standing revenue entries and agricultural use; permission to sell to a non-agriculturist under the Bombay Tenancy Act did not by itself convert it into non-agricultural land. Both issues were decided in favour of the assessee. en-us Tue, 06 Feb 1979 00:00:00 +0530 Thu, 02 Jun 2016 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37236 A partition deed allotting the entire specified parcel to one coparcener, with the others' shares adjusted through monetary obligations, can constitute a valid partial partition even without physical division by metes and bounds; in the absence of material showing sham or lack of genuineness, it must be recognised under section 171. The land sold also remained agricultural on the date of sale because its character depended on actual and ordinary user, supported by long-standing revenue entries and agricultural use; permission to sell to a non-agriculturist under the Bombay Tenancy Act did not by itself convert it into non-agricultural land. Both issues were decided in favour of the assessee. Case-Laws Income Tax Tue, 06 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37236