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Hindu Undivided FamilyHindu Undivided Family

Formation - Partition - Reunion : Formation - Partition - Reunion : Legal and Tax FrameworkLegal and Tax Framework

By By CA. Deepak M. RindaniCA. Deepak M. Rindani

Disclaimer: This is a general purpose and indicative-only presentation for discussion Disclaimer: This is a general purpose and indicative-only presentation for discussion at a study meeting. It is neither an advisory or a legal opinion. at a study meeting. It is neither an advisory or a legal opinion.

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I. I. Basic Concepts:Basic Concepts: Who is a Hindu Who is a Hindu

What is HUF – all persons lineally What is HUF – all persons lineally descended from a common ancestor descended from a common ancestor and joint in property, food and and joint in property, food and worship worship

HUF is not a juristic person in law HUF is not a juristic person in law

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Who are considered Hindus?Who are considered Hindus?

Those who are Hindus by Birth and religion Those who are Hindus by Birth and religion Jains and Sikhs Jains and Sikhs Illegitimate Children whose both parents Illegitimate Children whose both parents

are Hindus are Hindus Any child whose father or mother is Hindu Any child whose father or mother is Hindu

and who is brought up as Hindu and who is brought up as Hindu Those of certain Hindu Sampradayas (Arya Those of certain Hindu Sampradayas (Arya

Samaj, Swaminarayan, Brahma Samaj)Samaj, Swaminarayan, Brahma Samaj)

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Who are Not considered Hindus?Who are Not considered Hindus?

Muslims, Parsis and Christians Muslims, Parsis and Christians

Those who have converted from Hinduism Those who have converted from Hinduism

Khojas and Cutchhi Memons Khojas and Cutchhi Memons

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Who can become Hindu? Who can become Hindu? Any person by expressing intention to live as Any person by expressing intention to live as

Hindu, if the community accepts him/herHindu, if the community accepts him/her

On conversion from other faith as per Hindu On conversion from other faith as per Hindu custom custom

Child of Hindu and non-Hindu parent – status of Child of Hindu and non-Hindu parent – status of

Marriage between Hindu and non-Hindu Marriage between Hindu and non-Hindu

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SourcesSources of Hindu Law of Hindu Law

AncientAncient – – Vedas, Smrutis (Manusmruti), Custom, Scriptures Vedas, Smrutis (Manusmruti), Custom, Scriptures (Dharmashastras)(Dharmashastras)

ModernModern

– – Legislation (codified law), Judicial precedents, Legislation (codified law), Judicial precedents, Equity & Justice Equity & Justice

Historical Background of HUF concept Historical Background of HUF concept

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II. II. Ingredients of HUFIngredients of HUF::

““Hindu”Hindu” ““Undivided”Undivided” ““Family”Family” By birth By birth

By adoption By adoption

By By conversion(?)conversion(?)

Joint in Joint in respect of respect of estate estate (property), (property), income, income, membership, membership, food and food and worship worship

Related by Related by blood & blood & marriage marriage

““Sapindaship” Sapindaship” (relationship) (relationship) is the essence is the essence of HUF of HUF

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Composition of Composition of HUF:HUF:

Coparcenary:Coparcenary:

CommonCommon ancestor- ancestor- 1st degree 1st degree His descendants His descendants uptoupto 3 more degrees 3 more degrees under him (both sons under him (both sons and daughters)and daughters)Wife of ancestorWife of ancestorDaughters-in-law Daughters-in-law

Only male members Only male members and daughters and daughters

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HUF Tree – Illustrative only

- A’s Wife

Sons Daughter

Division between father and Division between father and son son

At the time of partition the rule is that each son At the time of partition the rule is that each son takes a share equal to the share of the father. takes a share equal to the share of the father.

Example: A has three sons B, C and D. Each of Example: A has three sons B, C and D. Each of them i.e., A, B, C and D will take 1/4them i.e., A, B, C and D will take 1/4thth share in share in the joint family property.the joint family property.

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Division between brothers Division between brothers

When partition takes place between them, the When partition takes place between them, the rule is that they take equal shares in the joint rule is that they take equal shares in the joint family property. family property. For instance, a coparcenary consists of five For instance, a coparcenary consists of five brothers A, B, C, D and E, each of them on brothers A, B, C, D and E, each of them on partition will take 1/5partition will take 1/5th th share.share.

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Division takes place among Division takes place among branches branches

When a partition takes place, the rule is that each branch When a partition takes place, the rule is that each branch takes per stripes (i.e., according to the stock) as regards takes per stripes (i.e., according to the stock) as regards every other branch, and the members of each branch every other branch, and the members of each branch take per capita (i.e. per head) as regards each other.take per capita (i.e. per head) as regards each other.

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MITAKSHARA SCHOOLMITAKSHARA SCHOOL DAYABHAGA SCHOOLDAYABHAGA SCHOOL (in Bengal & Assam)(in Bengal & Assam)

--Common ancestor Common ancestor and his lineal maleand his lineal male descendants , wives , descendants , wives , daughters daughters

--Sons have specified Sons have specified interest but no right interest but no right by survivorship by survivorship

--Sons have right by Sons have right by birth & survivorship birth & survivorship

- - No Coparcenary No Coparcenary

-- No specified share No specified share but community of but community of interest interest

--All income belongs All income belongs to father to father

-Kerala has abolished -Kerala has abolished HUF HUF

Schools of Hindu Law:

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III. III. Creation of HUF and HUF Creation of HUF and HUF property:property:Is in God’s hands, what we can do is to Is in God’s hands, what we can do is to create HUF property once there is a create HUF property once there is a family nucleus. Modes of creation of family nucleus. Modes of creation of HUF property are:HUF property are:

1)1) By Blending:By Blending: Of self acquired property into HUF Of self acquired property into HUF

property by conduct/ declaration of property by conduct/ declaration of members of HUF members of HUF

This has tax implications This has tax implications

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III. III. Creation of HUF property :Creation of HUF property :

2)2) By Gift from Non-members:By Gift from Non-members: Nucleus should exist – property Nucleus should exist – property

created by giftcreated by gift Intention of donor, documentation, Intention of donor, documentation,

receiver’s statementreceiver’s statement

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3)3) By Partition of Pre-Existing HUF By Partition of Pre-Existing HUF ::

Partial Partition: Partial Partition: Partial as to Partial as to members and/or as to propertymembers and/or as to property

Total Partition:Total Partition: Nothing left in HUF Nothing left in HUF Unequal partition is possible Unequal partition is possible Who is entitled to enforce partition Who is entitled to enforce partition Who is entitled to how much share Who is entitled to how much share

upon partition upon partition Nature of property on partition in Nature of property on partition in

hands of receiver hands of receiver

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4)4) By Will (of any person):By Will (of any person): To own HUF To own HUF To HUF of others To HUF of others To future HUF of unmarried sonTo future HUF of unmarried son

5)5) By Reunion:By Reunion: Of previously partitioned HUF Of previously partitioned HUF All members who were partitioned need All members who were partitioned need

not necessarily reunite not necessarily reunite But those who reunite must bring back But those who reunite must bring back

all properties received on earlier all properties received on earlier partitionpartition

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6)6) By Joint Labour:By Joint Labour: Family of craftsmen, joint activity and Family of craftsmen, joint activity and

creation of joint income creation of joint income

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Hindu Succession Act, 1956 Hindu Succession Act, 1956 Effect of 2005 amendment to Sec. 6Effect of 2005 amendment to Sec. 6

Daughter of coparcener now treated as Daughter of coparcener now treated as coparcener-member of HUF of father with coparcener-member of HUF of father with same rights as that of son same rights as that of son

Even daughters married earlier are covered Even daughters married earlier are covered Effect of partition effected before 20-12-2004Effect of partition effected before 20-12-2004

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Some Typical Situations – Some Typical Situations – II

Husband & wife only – no children Husband & wife only – no children Single male + mother + wife + Single male + mother + wife +

daughter (Gowli Buddana)daughter (Gowli Buddana) Single male + wife + daughter (N.V. Single male + wife + daughter (N.V.

Narendranath)Narendranath) single male + widow of deceased single male + widow of deceased

brotherbrother two or more widows of deceased two or more widows of deceased

coparceners with undivided properties ( coparceners with undivided properties ( AR Veerappa Chettier )AR Veerappa Chettier )

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Some Typical Situations – IISome Typical Situations – II HUF can exist with totally empty kitty of HUF can exist with totally empty kitty of

property property Females can not now blend their property Females can not now blend their property

into HUF but can give gift (Pushpa Devi) – into HUF but can give gift (Pushpa Devi) – not so after amendment?not so after amendment?

Females can be karta in absence of major Females can be karta in absence of major male membermale member

Sole surviving coparcener (male or female) Sole surviving coparcener (male or female)

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Typical Situations – III Typical Situations – III Only females left in familyOnly females left in family Single male + mother +sister Single male + mother +sister HUF can exist without single male coparcenerHUF can exist without single male coparcener NRI member of HUF in India – effect in country NRI member of HUF in India – effect in country

of residence? of residence? Gifts by HUF of its property – restrictions :Gifts by HUF of its property – restrictions :

- not to sons or karts- not to sons or karts- reasonable amt to daughter/wife - reasonable amt to daughter/wife - consent of all desirable (265 ITR 551 SC) - consent of all desirable (265 ITR 551 SC)

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IV. IV. Management of HUF Property:Management of HUF Property: Concept of Karta – Manager Concept of Karta – Manager Who can be Karta Who can be Karta Powers & duties of Karta Powers & duties of Karta Powers & duties of other members – rights Powers & duties of other members – rights

of education, maintenance of education, maintenance Dispositions out of HUF property Dispositions out of HUF property Debts of HUF Debts of HUF Obligations upon HUF property Obligations upon HUF property

Pious obligation of sons to pay debts of father out of Pious obligation of sons to pay debts of father out of coparcenary interest of sons in HUF property coparcenary interest of sons in HUF property

Duty of father to maintain wife, minor sons, Duty of father to maintain wife, minor sons, unmarried daughters and infirm parents out of HUF unmarried daughters and infirm parents out of HUF property property

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VI. VI. HUF and Law of Succession:HUF and Law of Succession: Devolution of interest in HUF upon Devolution of interest in HUF upon

death of Karta/Member death of Karta/Member Overriding effect of Hindu Succession Overriding effect of Hindu Succession

Act, 1956 – Sec. 6Act, 1956 – Sec. 6 Succession to individual property Succession to individual property Testamentary vs Intestate succession Testamentary vs Intestate succession

to interest in HUFto interest in HUF Ancestral Agricultural Lands Ancestral Agricultural Lands

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VII. VII. Status of females in HUF:Status of females in HUF: Wife/Mother Wife/Mother Daughter Daughter Daughter-in-law Daughter-in-law Hindu Succession (Amendment) Act, Hindu Succession (Amendment) Act,

2005-2005- - daughters have same rights as - daughters have same rights as

coparceners coparceners Is there any distinction between Is there any distinction between

married and unmarried daughters married and unmarried daughters now?now?

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V. V. Partition of HUF:Partition of HUF: Meaning of – severance of status and Meaning of – severance of status and

interestinterest Mere division of shares vs Metes & Mere division of shares vs Metes &

Bounds Bounds Kinds of – Total / Partial Kinds of – Total / Partial

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Meaning of Partition Meaning of Partition Kalyani vs. Narayani 1980 Supplement Kalyani vs. Narayani 1980 Supplement

SCC 298 (Supreme Court) SCC 298 (Supreme Court)

I-tax Act Sec. 171 defines partition I-tax Act Sec. 171 defines partition

Partition of HUF vs. Distribution of IncomePartition of HUF vs. Distribution of Income

Status of partitioned property in hands of Status of partitioned property in hands of member member

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Rights to enforce partition Rights to enforce partition Karta can make total partition w/o consent Karta can make total partition w/o consent

of others; for partial partition, consent of others; for partial partition, consent requiredrequired

Any coparcener can demand partition with Any coparcener can demand partition with consent of allconsent of all

If consent is denied, he/she has to file If consent is denied, he/she has to file lawsuit lawsuit

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Partition Partition Allotment of shares of partition (Per Allotment of shares of partition (Per

Stripes and Per Capita)Stripes and Per Capita) Documentation & Care Documentation & Care Obligation to provide for on partition out Obligation to provide for on partition out

of HUF kitty: of HUF kitty: - HUF debts, maintenance/marriage of - HUF debts, maintenance/marriage of daughters, education, family rites daughters, education, family rites

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Effect of Partition of HUF Effect of Partition of HUF propertyproperty

On Karta On Karta On sons unmarried at partition date On sons unmarried at partition date On unmarried sons marrying subsequently On unmarried sons marrying subsequently (157 Taxman 527 (SC) (157 Taxman 527 (SC) On sons married at partition date On sons married at partition date On unmarried daughtersOn unmarried daughters On married daughters On married daughters On wife On wife

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Taxation of HUFTaxation of HUF

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VIII. VIII. Taxation of HUF:Taxation of HUF: Treated as a “person” u/s 2(31)(ii)Treated as a “person” u/s 2(31)(ii) Tax rates – same as Individuals Tax rates – same as Individuals W.T. also leviable W.T. also leviable Significant provisions of I. T. Act specific to HUF:Significant provisions of I. T. Act specific to HUF:

Sec. 6 (residential Sec. 6 (residential status) status)

Sec. 10(2) – sum Sec. 10(2) – sum received from HUF received from HUF

Sec. 56(2)(vii) – Sec. 56(2)(vii) – sum/property received sum/property received without/ for inadequate without/ for inadequate consideration consideration

Sec. 64(2) – clubbing Sec. 64(2) – clubbing

Sec. 140(b) – signing of Sec. 140(b) – signing of return of income return of income

Sec. 171 – de-recognition Sec. 171 – de-recognition of partial partition of partial partition

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IX. IX. HUF as partner in firm – I :HUF as partner in firm – I : Implications under Partnership Act – who is Implications under Partnership Act – who is

real partner qua other partners?real partner qua other partners? Interest on capital of HUF – deductible u/s Interest on capital of HUF – deductible u/s

40(b) – taxed as income of HUF, not of 40(b) – taxed as income of HUF, not of individual individual

Interest on loan by karta in individual Interest on loan by karta in individual capacity – allowable – not hit by limit of se. capacity – allowable – not hit by limit of se. 40(b) – 150 ITR 276 (Guj. FB) 40(b) – 150 ITR 276 (Guj. FB)

Remuneration & Sec. 40(b) – deductible u/s Remuneration & Sec. 40(b) – deductible u/s 40(b) – 229 ITR 458; 88 ITD 322; but taxable 40(b) – 229 ITR 458; 88 ITD 322; but taxable in individual hands of partner – 201 ITR 831 in individual hands of partner – 201 ITR 831

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HUF as partner – II HUF as partner – II

Borrowings from Banks Borrowings from Banks Drafting care in partnership deeds Drafting care in partnership deeds Same person as partner in dual capacity Same person as partner in dual capacity

– as Karta and as Individual in same firm – as Karta and as Individual in same firm – partnership law recognizes only – partnership law recognizes only individual as partner (Rashik Lal & Co. individual as partner (Rashik Lal & Co. 229 ITR 458 – SC)229 ITR 458 – SC)

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HUF as Proprietor of Business:HUF as Proprietor of Business: Use of HUF funds and labour Use of HUF funds and labour

Use of HUF property Use of HUF property

Can professionals or service providers Can professionals or service providers function as HUF?function as HUF?

Issue regarding lending by Banks Issue regarding lending by Banks

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X. X. Is HUF yet a Tax Planning Tool?Is HUF yet a Tax Planning Tool? Is a separate taxable entity Is a separate taxable entity Gives rise to division of income and wealth Gives rise to division of income and wealth Is a tool to accumulate business Is a tool to accumulate business

assets/property in HUF name and allow use assets/property in HUF name and allow use by other business entities to distribute by other business entities to distribute wealth and tax incidents wealth and tax incidents

Transfer of funds inter se HUF and its Transfer of funds inter se HUF and its members by way of loans rather than gifts members by way of loans rather than gifts

Separate entitlements to exemption from Separate entitlements to exemption from capital gains u/s 54, 54EC, 54F etc. capital gains u/s 54, 54EC, 54F etc.

Possibilities of multiple HUFs in appropriate Possibilities of multiple HUFs in appropriate situations of larger families situations of larger families

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Is HUF yet a Tax Planning Tool?Is HUF yet a Tax Planning Tool?

Creating separate property income stream Creating separate property income stream in HUF rather than Individual in HUF rather than Individual

Doctors: Income from costly equipment, Doctors: Income from costly equipment, nursing home, vehicle etc. in name of HUFnursing home, vehicle etc. in name of HUF

Building up corpus for education, medical Building up corpus for education, medical bills, weddings etc. bills, weddings etc.

Distribution of HUF income – Sec. 10(2) – Distribution of HUF income – Sec. 10(2) – exempt for receiver exempt for receiver

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Stamp Duty on HUF Stamp Duty on HUF On Partition On Partition On ReleaseOn Release Existence of immovable property Existence of immovable property Probate dutyProbate duty Issues reg. titles, Revenue records Issues reg. titles, Revenue records

etc. etc.

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XI. XI. Is HUF Relevant In Present Times?Is HUF Relevant In Present Times? Rising trend of nuclear families and Rising trend of nuclear families and

individualism – changing social forces individualism – changing social forces Are our families truly joint and undivided?Are our families truly joint and undivided? Equal rights to daughters after marriage – Equal rights to daughters after marriage –

boon or bane – continuing debateboon or bane – continuing debate Issues reg. banking, borrowing, transfer of Issues reg. banking, borrowing, transfer of

immoveable property, probate etc.immoveable property, probate etc. Can we preserve our culture of unity and Can we preserve our culture of unity and

mutual family bonding through HUF?mutual family bonding through HUF?

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XII. XII. Salient Features of HUFs and Salient Features of HUFs and Landmark Rulings:Landmark Rulings:

1. 1. A single member cannot A single member cannot be treated as HUF. be treated as HUF.

1. 1. C. Krisnaprasad C. Krisnaprasad 97 ITR 493 (SC) 97 ITR 493 (SC)

2. 2. HUF may consist of single HUF may consist of single male and widows of male and widows of deceased males, A single deceased males, A single male, his wife and male, his wife and daughters. daughters.

2. 2. Gowli Buddana Gowli Buddana 60 ITR 293 (SC) 60 ITR 293 (SC)

3. 3. Family may be formed by Family may be formed by partition though not be partition though not be survivorship. survivorship.

3. 3. N.V. N.V. Narendranath Narendranath 74 ITR 190 (SC) 74 ITR 190 (SC)

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4. 4. On partition of bigger On partition of bigger HUF, a coparcener HUF, a coparcener and his wife can and his wife can constitute HUF. constitute HUF.

4. 4. Soth Tulsidas Soth Tulsidas Bolumal Bolumal 170 ITR 1 (AP) 170 ITR 1 (AP) Krishnakumar Krishnakumar 143 ITR 462 (MP) 143 ITR 462 (MP)

5. 5. It is possible to It is possible to constitute HUF on constitute HUF on marriage of an marriage of an individual male, if he individual male, if he has received asset has received asset on inheritance or on inheritance or partition. partition.

5. 5. Premkumar Premkumar 121 ITR 347 (ALL) 121 ITR 347 (ALL)

6. 6. Took a contrary view Took a contrary view to (5) above.to (5) above.

6. 6. Vishnukumar Vishnukumar 142 ITR 357 (ALL) 142 ITR 357 (ALL)

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7. 7. Individual property of Individual property of father who dies after father who dies after Hindu Succession Act Hindu Succession Act came into force (17-6-came into force (17-6-56) devolves on sons 56) devolves on sons As individuals. Even As individuals. Even the property held by a the property held by a father received on father received on partition, on death of partition, on death of father, on second father, on second partition, is Son’s partition, is Son’s separate and individual separate and individual property.property.

7. 7. Chander sen Chander sen 161 ITR 370 (SC) 161 ITR 370 (SC)

8. 8. For Right of a surviving For Right of a surviving female relative, Sec. 6 female relative, Sec. 6 of H.S. Act of H.S. Act (Explanation) lays (Explanation) lays down that there will be down that there will be deemed partition. deemed partition.

8. 8. Gurupada Gurupada Khandappa Khandappa Madgam Vs. Hirabai Madgam Vs. Hirabai 129 ITR 440 (SC) 129 ITR 440 (SC)

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9. 9. But HUF even then But HUF even then continues- continues- Explanation: -Explanation: - merely merely helps to identify the helps to identify the share of female share of female members and their members and their Legal heirs. Legal heirs.

9. 9. State of State of Maharastra Vs. Maharastra Vs. Narayan Rap 163 Narayan Rap 163 ITR 31 (SC) ITR 31 (SC)

10. 10. On death of sole On death of sole male member after male member after HS Act (17-656) HS Act (17-656) females heirs receive females heirs receive property as their property as their absolute property. absolute property.

10. 10. Smt. Smt. Nagarathnama 76 Nagarathnama 76 ITR 352 (MYS) ITR 352 (MYS) Knatilal Manilal 90 Knatilal Manilal 90 ITR 289 (GUJ) ITR 289 (GUJ)

11.11. HUF can consist of HUF can consist of husband and wife husband and wife only only

11. 11. C.I.T. vs. C.I.T. vs. Arunkumar Arunkumar Jhunjhuwala Jhunjhuwala 138 CTR 63 138 CTR 63

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1. 1. When individual When individual throws his personal throws his personal property with joining property with joining family character, family character, there is no transfer- there is no transfer- mere declaration mere declaration unstamped, even if it unstamped, even if it is immoveable is is immoveable is Sufficient-conduct Sufficient-conduct has to be seen. has to be seen.

1. 1. Goli Eswarisash Goli Eswarisash 76 ITR 675 (SC) 76 ITR 675 (SC) R. Subramania R. Subramania 28 ITR 352 (Mad) 28 ITR 352 (Mad) Lale KnnaiyalalLale Knnaiyalal75 ITR 702 (ALL) 75 ITR 702 (ALL)

2. 2. A sole male member A sole male member on conversion shall on conversion shall continue to be, continue to be, assessed as IND., assessed as IND.,

2. 2. Surjitlal Chhabds Surjitlal Chhabds 101 ITR 776 (SC) 101 ITR 776 (SC)

Blending of Individual Property to Blending of Individual Property to HUF – Court RulingsHUF – Court Rulings

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4. 4. A female cannot A female cannot convert her convert her individual property individual property into HUF property. It into HUF property. It would amount to would amount to transfer. (Is this transfer. (Is this different after different after amendment to HS amendment to HS Act?)Act?)

4. 4. Pushpa Devi Pushpa Devi 109 ITR 730 (SC) 109 ITR 730 (SC)

Note: - Tax advantage of conversion has since been lost by insertion of Sec. 64(2) in IT Act, 4(IA) in WT Act

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Creation of HUF by Will or Gift – Creation of HUF by Will or Gift – Court RulingsCourt Rulings

By unequivocal By unequivocal intention of donor intention of donor or testator, a or testator, a beneficiary can take beneficiary can take gift/ legacy as a gift/ legacy as a karta of HUF karta of HUF

M.P. Pariakaruppam M.P. Pariakaruppam 99 ITR 1 (SC) 99 ITR 1 (SC)

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Partition – Court RulingsPartition – Court Rulings1. 1. Severance of HUF Severance of HUF

takes place on the takes place on the date unequivocal date unequivocal intention is made. intention is made.

1. 1. A Raghavamma A Raghavamma AIR 1964 SC 136 AIR 1964 SC 136

2. 2. The date of suit The date of suit for partition is the for partition is the date of severance date of severance of status of HUF. of status of HUF.

2. 2. Bijoy KumarBijoy Kumar84 ITR 71 (CAL) 84 ITR 71 (CAL)

3. 3. Date of Date of arbitrator’s award arbitrator’s award is the date of is the date of severance. severance.

3. 3. RatanchandRatanchand4 ITR 189 (ALL) 4 ITR 189 (ALL)

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4. 4. Entries in the books Entries in the books will be sufficient in will be sufficient in case of business. case of business.

4. 4. A. KuppiahA. Kuppiah63 ITR 522(M)63 ITR 522(M)BhimrajBhimraj26 ITR 185. 26 ITR 185.

5. 5. Partition can be Partition can be unequal No Gift tax is unequal No Gift tax is payable because payable because there is no transfer. there is no transfer.

5. 5. N.S. Getti ChettierN.S. Getti Chettier82 ITR 599 (SC) 82 ITR 599 (SC)

6. 6. There can be There can be partition between partition between Father and Minor Father and Minor Sons.Sons.

6. 6. Apoorva ShantilalApoorva Shantilal141-ITR-558 (SC) 141-ITR-558 (SC)

7. 7. There can be no There can be no partition if there is partition if there is one male member. one male member.

7. 7. V.V.S. NatarajamV.V.S. Natarajam111-ITR-539 (M)111-ITR-539 (M)T.G.K. MenonT.G.K. Menon140-ITR-876 (M) 140-ITR-876 (M)

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Partial Partition – Court RulingsPartial Partition – Court RulingsPartial partition Partial partition derecognized- A derecognized- A partition (total) partition (total) though valid under though valid under Hindu Law, it has to Hindu Law, it has to be within the be within the meaning of Sec171 meaning of Sec171 (9) i.e. by metes and (9) i.e. by metes and bounds, or such other bounds, or such other mode. mode.

Kaloomal TapeshwarKaloomal Tapeshwar133-ITR-690.133-ITR-690.

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InteractionInteraction??