https://www.taxtmi.com/caselaws?id=6791 Self-acquired property of a Hindu Mitakshara coparcener can be blended with joint family property by conduct showing an intention to abandon separate ownership and throw it into the common hotchpotch; an express declaration is not necessary. On the facts described, the prior division and the recitals in the 1957 deed indicated that the properties had already been impressed with the character of joint family property and were being divided in accordance with Hindu law. Accordingly, the partition under that deed was treated as a division of joint family property, not a transfer by way of gift, and was therefore not chargeable to tax under the Gift-tax Act. en-us Fri, 09 Sep 1966 00:00:00 +0530 Mon, 02 Feb 2009 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6791 Self-acquired property of a Hindu Mitakshara coparcener can be blended with joint family property by conduct showing an intention to abandon separate ownership and throw it into the common hotchpotch; an express declaration is not necessary. On the facts described, the prior division and the recitals in the 1957 deed indicated that the properties had already been impressed with the character of joint family property and were being divided in accordance with Hindu law. Accordingly, the partition under that deed was treated as a division of joint family property, not a transfer by way of gift, and was therefore not chargeable to tax under the Gift-tax Act. Case-Laws Income Tax Fri, 09 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6791