https://www.taxtmi.com/caselaws?id=6437 Self-acquired property gifted by a father to named sons was construed, on the wording of the 1932 deeds and surrounding conduct, as passing absolutely to the sons and not to their Hindu undivided family branches. The reference to heirs, executors, administrators and assignees supported heritable and alienable ownership, while the absence of language confining the transfer to family units defeated the claim to HUF assessment for income-tax and wealth-tax purposes. Because the property was held absolutely by the sons, later transfers could not be treated as a partial partition of joint family property, and the sums retained their character as taxable gifts rather than a family partition. en-us Tue, 19 Nov 1974 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6437 Self-acquired property gifted by a father to named sons was construed, on the wording of the 1932 deeds and surrounding conduct, as passing absolutely to the sons and not to their Hindu undivided family branches. The reference to heirs, executors, administrators and assignees supported heritable and alienable ownership, while the absence of language confining the transfer to family units defeated the claim to HUF assessment for income-tax and wealth-tax purposes. Because the property was held absolutely by the sons, later transfers could not be treated as a partial partition of joint family property, and the sums retained their character as taxable gifts rather than a family partition. Case-Laws Wealth-tax Tue, 19 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6437