https://www.taxtmi.com/caselaws?id=59775 The Appellate Tribunal ITAT CALCUTTA allowed the assessee's appeal, recognizing the validity of the partial partition claimed. The Tribunal emphasized the distinction between total and partial partition under the Income Tax Act, clarifying that the presumption regarding partial partition applies to total partition. The decision underscores the significance of proper documentation and execution of partition arrangements for tax purposes. en-us Tue, 26 May 1981 00:00:00 +0530 Sat, 01 Jan 2011 11:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59775 The Appellate Tribunal ITAT CALCUTTA allowed the assessee's appeal, recognizing the validity of the partial partition claimed. The Tribunal emphasized the distinction between total and partial partition under the Income Tax Act, clarifying that the presumption regarding partial partition applies to total partition. The decision underscores the significance of proper documentation and execution of partition arrangements for tax purposes. Case-Laws Income Tax Tue, 26 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59775