https://www.taxtmi.com/caselaws?id=39723 A father's distribution of self-acquired property among his sons is not treated as a partition or blending into the family hotchpot unless a clear and unequivocal intention to abandon separate ownership is proved. Equal division, account entries, and setting aside amounts for other family members do not by themselves establish partition, because the transaction must be tested on the facts showing intention. Applying the Supreme Court principle that no presumption arises in favour of either gift or partition, the disbursement was characterised as a gift rather than a partition, and section 10 of the Estate Duty Act, 1953 was held applicable. en-us Wed, 05 Dec 1973 00:00:00 +0530 Mon, 19 Apr 2010 18:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39723 A father's distribution of self-acquired property among his sons is not treated as a partition or blending into the family hotchpot unless a clear and unequivocal intention to abandon separate ownership is proved. Equal division, account entries, and setting aside amounts for other family members do not by themselves establish partition, because the transaction must be tested on the facts showing intention. Applying the Supreme Court principle that no presumption arises in favour of either gift or partition, the disbursement was characterised as a gift rather than a partition, and section 10 of the Estate Duty Act, 1953 was held applicable. Case-Laws Income Tax Wed, 05 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39723