https://www.taxtmi.com/caselaws?id=6519 A Hindu female member of a joint family cannot invoke the doctrine of blending to impress her separate property with the character of joint family property, because blending is confined to a coparcener who has an interest in coparcenary property and intentionally throws it into the common stock. On that basis, the income from the asset could not be treated as assessable in the hands of the Hindu undivided family as blended property. However, an unequivocal declaration renouncing separate rights in favour of the family, when accepted, may operate as a gift. The declaration in question was therefore treated as a gift in favour of the Hindu undivided family. en-us Tue, 30 Aug 1977 00:00:00 +0530 Wed, 25 Feb 2015 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6519 A Hindu female member of a joint family cannot invoke the doctrine of blending to impress her separate property with the character of joint family property, because blending is confined to a coparcener who has an interest in coparcenary property and intentionally throws it into the common stock. On that basis, the income from the asset could not be treated as assessable in the hands of the Hindu undivided family as blended property. However, an unequivocal declaration renouncing separate rights in favour of the family, when accepted, may operate as a gift. The declaration in question was therefore treated as a gift in favour of the Hindu undivided family. Case-Laws Income Tax Tue, 30 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6519