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1973 (2) TMI 8 - HC - Income Tax“Whether, on the facts and in the circumstances of the case, there was any material to hold that the partial partition was not true and whether the inclusion of the income of the Iyer Merah Estate and the disallowance of the interest paid to the daughters of the assessee as karta are justified in law ?" - when the question is about the actual partition then motive would be relevant when the family is admittedly joint - first part of the question relating to the partial partition is answered in the affirmative and against the assessee. But the second part of the question relating to the disallowance of the interest paid to the daughters of the assessee is answered technically in favour of the revenue, the result being that the Tribunal has to consider the question of disallowance afresh, independent of the question of the partial partition
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