https://www.taxtmi.com/caselaws?id=69741 Conversion of self-acquired property into Hindu undivided family property by throwing it into the common hotchpot was treated as not constituting a disposition or other transfer for estate duty purposes under sections 2(15), 27 and 13 of the Estate Duty Act. The property, once impressed with HUF character, vested in the family as a separate entity, so section 13 did not apply because it addressed joint property in the English law sense, not joint family property under Hindu law. The estate duty consequence was limited to the deceased's cessation of interest in the family property on death, rather than the whole value of the property. en-us Thu, 27 Mar 1980 00:00:00 +0530 Mon, 11 Apr 2011 18:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69741 Conversion of self-acquired property into Hindu undivided family property by throwing it into the common hotchpot was treated as not constituting a disposition or other transfer for estate duty purposes under sections 2(15), 27 and 13 of the Estate Duty Act. The property, once impressed with HUF character, vested in the family as a separate entity, so section 13 did not apply because it addressed joint property in the English law sense, not joint family property under Hindu law. The estate duty consequence was limited to the deceased's cessation of interest in the family property on death, rather than the whole value of the property. Case-Laws Income Tax Thu, 27 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69741