https://www.taxtmi.com/caselaws?id=6837 Registration under section 26A is available where a firm is genuine and its capital derives from partners' separate property rather than joint Hindu family property. Property does not become joint family property merely because income was previously assessed in Hindu undivided family status or an order was made recognising family partition. A coparcener may sell, gift, or otherwise deal with separate property unless a joint family nucleus is proved or the owner clearly and unequivocally blends it with common family property. Prior assessments do not create res judicata or estoppel regarding the property's true legal character. Gifts from separate share capital therefore remain valid absent proof of blending or joint family ownership. en-us Mon, 03 Oct 1966 00:00:00 +0530 Fri, 06 Feb 2009 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6837 Registration under section 26A is available where a firm is genuine and its capital derives from partners' separate property rather than joint Hindu family property. Property does not become joint family property merely because income was previously assessed in Hindu undivided family status or an order was made recognising family partition. A coparcener may sell, gift, or otherwise deal with separate property unless a joint family nucleus is proved or the owner clearly and unequivocally blends it with common family property. Prior assessments do not create res judicata or estoppel regarding the property's true legal character. Gifts from separate share capital therefore remain valid absent proof of blending or joint family ownership. Case-Laws Income Tax Mon, 03 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6837