https://www.taxtmi.com/caselaws?id=171782 A Hindu coparcener's unilateral blending of self-acquired property with joint family property, followed by partition, is treated as an incident of Hindu law and not as a transfer of assets for section 16(3)(a)(iv) of the Income-tax Act, 1922. The article also notes that prior assessment conduct and accounts can support a finding that assets remained the assessee's individual property until the partition date, despite recitals in the partition deed. Where income arose after the partition and assets were allotted to minor children, that post-partition income was not includible in the assessee's hands. en-us Tue, 30 Aug 1960 00:00:00 +0530 Sat, 01 Aug 2015 15:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171782 A Hindu coparcener's unilateral blending of self-acquired property with joint family property, followed by partition, is treated as an incident of Hindu law and not as a transfer of assets for section 16(3)(a)(iv) of the Income-tax Act, 1922. The article also notes that prior assessment conduct and accounts can support a finding that assets remained the assessee's individual property until the partition date, despite recitals in the partition deed. Where income arose after the partition and assets were allotted to minor children, that post-partition income was not includible in the assessee's hands. Case-Laws Income Tax Tue, 30 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171782