https://www.taxtmi.com/caselaws?id=60966 Section 171(9) of the Income-tax Act bars recognition of any partial partition of HUF property taking place after 31 December 1978. The statutory Explanation requires partition by physical division where property admits of it, or by division as the property admits where it does not, and the inability to divide some assets does not validate a post-1978 partial partition. On the facts discussed, the assessee had not effected a complete partition of all HUF properties, so the plea of legal or physical impracticability was rejected and the partial partition claim remained unrecognised for income-tax purposes. en-us Thu, 23 May 1985 00:00:00 +0530 Mon, 10 Jan 2011 11:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60966 Section 171(9) of the Income-tax Act bars recognition of any partial partition of HUF property taking place after 31 December 1978. The statutory Explanation requires partition by physical division where property admits of it, or by division as the property admits where it does not, and the inability to divide some assets does not validate a post-1978 partial partition. On the facts discussed, the assessee had not effected a complete partition of all HUF properties, so the plea of legal or physical impracticability was rejected and the partial partition claim remained unrecognised for income-tax purposes. Case-Laws Income Tax Thu, 23 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60966