https://www.taxtmi.com/caselaws?id=7520 A Hindu coparcener's unilateral blending of separate property into the joint family hotchpot does not create a gift under the Gift-tax Act, 1958. The doctrine of blending changes only the juridical character of the property; it does not involve a transfer of ownership from one distinct person to another, and the coparcener retains an interest in the whole. Because a Hindu undivided family is not a separate corporate entity and the extended definition of transfer contemplates bilateral transactions, such unilateral action is not a taxable transfer or gift. en-us Fri, 02 May 1969 00:00:00 +0530 Sat, 21 Feb 2009 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7520 A Hindu coparcener's unilateral blending of separate property into the joint family hotchpot does not create a gift under the Gift-tax Act, 1958. The doctrine of blending changes only the juridical character of the property; it does not involve a transfer of ownership from one distinct person to another, and the coparcener retains an interest in the whole. Because a Hindu undivided family is not a separate corporate entity and the extended definition of transfer contemplates bilateral transactions, such unilateral action is not a taxable transfer or gift. Case-Laws Income Tax Fri, 02 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7520