https://www.taxtmi.com/caselaws?id=171782 Blending self-acquired property into the Hindu joint family estate, followed by partition, does not constitute a transfer of assets to minor children for section 16(3)(a)(iv) of the Income-tax Act, 1922. Property received by children on partition is obtained from the family estate rather than through a transfer between separate juristic persons. Where evidence supports individual ownership until the partition date, the taxpayer remains assessable individually up to that date. However, income arising thereafter from properties allotted to the minors cannot be included in the taxpayer's assessable income, irrespective of rejection of a claim under section 25A. en-us Tue, 30 Aug 1960 00:00:00 +0530 Mon, 27 Jul 2026 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171782 Blending self-acquired property into the Hindu joint family estate, followed by partition, does not constitute a transfer of assets to minor children for section 16(3)(a)(iv) of the Income-tax Act, 1922. Property received by children on partition is obtained from the family estate rather than through a transfer between separate juristic persons. Where evidence supports individual ownership until the partition date, the taxpayer remains assessable individually up to that date. However, income arising thereafter from properties allotted to the minors cannot be included in the taxpayer's assessable income, irrespective of rejection of a claim under section 25A. Case-Laws Income Tax Tue, 30 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171782