Partial partition

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..... [ 1988 (1) TMI 29 - MADRAS HIGH COURT] ....................applying the ratio of McDowell's case 1985 (4) TMI 64 - SUPREME COURT , if a partial partition has to be rejected on the ground that it is a dubious device to reduce the tax burden, it would not be permissible to reject the partial partition without making any enquiry as to the genuineness or otherwise of the partial partition. It is .....

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..... validity of section 171(9) cannot be sustained on the ground that it is measure to counteract the tendency to tax avoidance. Consequently, inasmuch as the income which does not belong to the Hindu undivided family but in fact and in law belongs to a member of the Hindu undivided family consequent upon a partial partition, is brought to tax in the hands of the Hindu undivided family, the provision .....

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