https://www.taxtmi.com/caselaws?id=8112 A Hindu coparcener's unilateral act of throwing separate property inherited from his brother into the common hotchpot of the Hindu undivided family does not amount to a gift under section 2(xxiv) of the Gift-tax Act, 1958. The property becomes impressed with the character of joint family property by the owner's own intention, but the blending involves no donor, no donee and no acceptance, and is not a transfer or disposition in the statutory sense. On that footing, the act is not chargeable to gift-tax and gift-tax proceedings based on such blending cannot stand. en-us Fri, 29 Jan 1971 00:00:00 +0530 Sat, 28 Mar 2009 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8112 A Hindu coparcener's unilateral act of throwing separate property inherited from his brother into the common hotchpot of the Hindu undivided family does not amount to a gift under section 2(xxiv) of the Gift-tax Act, 1958. The property becomes impressed with the character of joint family property by the owner's own intention, but the blending involves no donor, no donee and no acceptance, and is not a transfer or disposition in the statutory sense. On that footing, the act is not chargeable to gift-tax and gift-tax proceedings based on such blending cannot stand. Case-Laws Income Tax Fri, 29 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8112