https://www.taxtmi.com/caselaws?id=7633 Income from self-acquired property does not become Hindu undivided family income merely because the owner declares it to be joint family property if he retains ownership and control over the income. Where the property was not joint family property in origin, the doctrine of blending does not alter its taxable character, and the mere presence of a wife and daughter does not by itself create an HUF for tax purposes. The income from Kathoke Lodge was therefore taxable as the assessee's individual income, not as HUF income. en-us Tue, 08 Jul 1969 00:00:00 +0530 Tue, 17 Mar 2009 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7633 Income from self-acquired property does not become Hindu undivided family income merely because the owner declares it to be joint family property if he retains ownership and control over the income. Where the property was not joint family property in origin, the doctrine of blending does not alter its taxable character, and the mere presence of a wife and daughter does not by itself create an HUF for tax purposes. The income from Kathoke Lodge was therefore taxable as the assessee's individual income, not as HUF income. Case-Laws Income Tax Tue, 08 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7633