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1997 (8) TMI 8 - SC - Income TaxClaim of the assessee was that the joint family had effected partial partition in respect of certain properties of the family - Hindu undivided family, cannot say that it stands divided in respect of the property and at the same time enjoy the property jointly. Whatever may be the position under the Hindu law, section 171 of the Income-tax Act is quite clear in this regard - partial partition can not be recognised if properties which are capable of division are not actually divided.
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