https://www.taxtmi.com/caselaws?id=8357 A coparcener's unilateral act of throwing self-acquired property into the common stock of a Hindu undivided family was treated as blending, not as a transfer or disposition in the statutory sense. On the facts, the properties had been treated as joint family assets long before the critical estate duty period, so they were not includible as property passing or deemed to pass on death. The analysis further held that such blending does not amount to creation of a new right or extinguishment of a right attracting sections 9 or 27(1) or the Explanations to section 2(15) of the Estate Duty Act, 1953. en-us Mon, 10 Jan 1972 00:00:00 +0530 Fri, 10 Apr 2009 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8357 A coparcener's unilateral act of throwing self-acquired property into the common stock of a Hindu undivided family was treated as blending, not as a transfer or disposition in the statutory sense. On the facts, the properties had been treated as joint family assets long before the critical estate duty period, so they were not includible as property passing or deemed to pass on death. The analysis further held that such blending does not amount to creation of a new right or extinguishment of a right attracting sections 9 or 27(1) or the Explanations to section 2(15) of the Estate Duty Act, 1953. Case-Laws Income Tax Mon, 10 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8357