https://www.taxtmi.com/caselaws?id=7050 A karta of a Hindu undivided family cannot validly gift joint family property except within the limits recognised by Hindu law, and a partition is not a transfer in the strict sense. On that reasoning, gifts of immovable property by the karta and another family member to their sons did not satisfy the essential ingredients of a taxable gift under the Gift-tax Act, 1958, and were therefore not liable to tax. The referred question was answered against the department. en-us Fri, 14 Apr 1967 00:00:00 +0530 Sun, 08 Feb 2009 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7050 A karta of a Hindu undivided family cannot validly gift joint family property except within the limits recognised by Hindu law, and a partition is not a transfer in the strict sense. On that reasoning, gifts of immovable property by the karta and another family member to their sons did not satisfy the essential ingredients of a taxable gift under the Gift-tax Act, 1958, and were therefore not liable to tax. The referred question was answered against the department. Case-Laws Income Tax Fri, 14 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7050