https://www.taxtmi.com/caselaws?id=168464 Section 25A of the Indian Income-tax Act is a machinery provision and does not prevent a divided coparcener from dealing with his ascertainable share under Hindu law. However, a trust or settlement cannot defeat the birthright of minor coparceners or alter the devolution of joint family property, so such a transfer is ineffective against assessment of that joint family income. By contrast, a divided member's own separate share and separate properties can validly be settled on trust, and income from those assets falls outside joint family assessment. The result is that only the income linked to the sons' branch and other joint family assets remained assessable in the Hindu undivided family. en-us Tue, 18 Dec 1962 00:00:00 +0530 Wed, 04 Mar 2015 12:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168464 Section 25A of the Indian Income-tax Act is a machinery provision and does not prevent a divided coparcener from dealing with his ascertainable share under Hindu law. However, a trust or settlement cannot defeat the birthright of minor coparceners or alter the devolution of joint family property, so such a transfer is ineffective against assessment of that joint family income. By contrast, a divided member's own separate share and separate properties can validly be settled on trust, and income from those assets falls outside joint family assessment. The result is that only the income linked to the sons' branch and other joint family assets remained assessable in the Hindu undivided family. Case-Laws Income Tax Tue, 18 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168464