Section 47 in The Income Tax Act, 1961 [Entire Act]
transfers :— (i) any distribution of capital assets on the total or partial partition of a Hindu undivided family; (ii) [***] (iii) any transfer of a capital
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1 - 10 of 5848 (1.40 seconds)Section 49 in The Income Tax Act, 1961 [Entire Act]
assessee— (i) on any distribution of assets on the total or partial partition of a Hindu undivided family; (ii) under a gift or will
Section 171 in The Income Tax Act, 1961 [Entire Act]
finding as to whether there has been a total or partial partition of the joint family property, and, if there has been such a partition ... deemed to be a partition; (b) "partial partition" means a partition which is partial as regards the persons constituting the Hindu undivided family
Section 43C in The Income Tax Act, 1961 [Entire Act]
which becomes the property of the assessee on the total or partial partition of a Hindu undivided family or under a gift or will
A.C. Lakshmipathy And Another vs A.M. Chakrapani Reddiar And Five Others on 14 November, 2000
that the unregistered document dated 29.12.1974 styled as 'Memorandum of partial partition' can be admitted in evidence and looked into for collateral purposes ... appellant/plaintiff, the memorandum dated 29.12.1974 though styled as memorandum of partial partition was, in substance and effect an arrangement inter se pursuant
Govinddas & Ors. Etc. Etc vs Income Tax Officer & Another on 18 December, 1975
total partition
had taken place. Now, in the present case, the partition
which took place between the members of 15th November, 1955
was partial ... difference that under that
section the only partition which could be recorded was total
partition and not partial partition. The legislature, while
enacting
Kalloomal Tapeswari Prasad (Huf), ... vs Commissioner Of Income Tax, Kanpur on 12 January, 1982
fact that Section 171 applies to a partial partition (meaning a partition which is partial as regards the persons or as regards the properties ... Under Hindu law partition may be either total or partial. A partial partition may be as regards persons who are members of the family
Govind Das And Ors. vs The Income Tax Officer And Anr. on 18 December, 1975
total partition had taken place. Now. in the present case, the partition which took place between the members on 15th November, 1955 was partial ... difference that under that section the only partition which could be recorded was total partition and not partial partition. The legislature, while enacting Section
Section 20 in The Wealth-Tax Act, 1957 [Entire Act]
family liable to be assessed as such. [20-A. Assessment after partial partition of a Hindu undivided family .¬-Where a partial partition has taken place ... liable to be assessed under this Act as if no such partial partition had taken place; (b) each member or group of members of such
M.V. Valliappan And Ors. vs Income-Tax Officer And Ors. on 13 January, 1988
deemed to be a partition;
(b) 'partial partition' means a partition which is partial as regards the persons constituting the Hindu undivided family ... partitions - total and partial - and that unless a finding is recorded under section 171 that a partial partition has taken place, the income from