https://www.taxtmi.com/caselaws?id=69772 A transfer made from a karta's separate and exclusive property after a partial partition could not be assessed as a gift in the hands of the Hindu undivided family. The family had not been disrupted, but the partition deed showed that the capital allotted to the karta became his absolute property, and the later transfer to the daughters was made from that separate fund. Gift-tax assessment on the HUF was therefore made in the wrong hands and was unsustainable. The alternate plea of consideration was unnecessary to decide once the assessment itself failed on this ground. en-us Wed, 30 May 1979 00:00:00 +0530 Tue, 12 Apr 2011 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69772 A transfer made from a karta's separate and exclusive property after a partial partition could not be assessed as a gift in the hands of the Hindu undivided family. The family had not been disrupted, but the partition deed showed that the capital allotted to the karta became his absolute property, and the later transfer to the daughters was made from that separate fund. Gift-tax assessment on the HUF was therefore made in the wrong hands and was unsustainable. The alternate plea of consideration was unnecessary to decide once the assessment itself failed on this ground. Case-Laws Income Tax Wed, 30 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69772