https://www.taxtmi.com/caselaws?id=7546 A self-acquired property becomes joint family property only on clear and unequivocal evidence of blending or an intention to throw it into the hotchpot. On the facts, the deed merely divided self-acquired assets between the assessee and the adopted son, without any prior conversion into joint family property. The allotment therefore operated as a transfer of self-acquired property, with the minor acquiring an immediate beneficial interest. As a result, the income from the allotted properties was includible in the assessee's total income, the value of those properties was includible in net wealth, and the transfer was chargeable as a gift for tax purposes. en-us Tue, 26 Nov 1968 00:00:00 +0530 Wed, 27 Nov 2013 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7546 A self-acquired property becomes joint family property only on clear and unequivocal evidence of blending or an intention to throw it into the hotchpot. On the facts, the deed merely divided self-acquired assets between the assessee and the adopted son, without any prior conversion into joint family property. The allotment therefore operated as a transfer of self-acquired property, with the minor acquiring an immediate beneficial interest. As a result, the income from the allotted properties was includible in the assessee's total income, the value of those properties was includible in net wealth, and the transfer was chargeable as a gift for tax purposes. Case-Laws Income Tax Tue, 26 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7546