https://www.taxtmi.com/caselaws?id=8437 An unauthorised gift of coparcenary property by a karta is void ab initio under Hindu law and does not amount to a valid transfer of property to another person for gift-tax purposes. Because the karta and sons are joint owners, a transfer to the sons is not a transfer of ownership to a stranger, and a gift of ancestral immovable property to female donees outside the coparcenary is not permitted. The distinction between gifts and alienations for value is material, and estoppel does not validate such gratuitous transfers. The transaction was therefore outside the charge of gift-tax. en-us Tue, 09 Nov 1971 00:00:00 +0530 Wed, 15 Apr 2009 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8437 An unauthorised gift of coparcenary property by a karta is void ab initio under Hindu law and does not amount to a valid transfer of property to another person for gift-tax purposes. Because the karta and sons are joint owners, a transfer to the sons is not a transfer of ownership to a stranger, and a gift of ancestral immovable property to female donees outside the coparcenary is not permitted. The distinction between gifts and alienations for value is material, and estoppel does not validate such gratuitous transfers. The transaction was therefore outside the charge of gift-tax. Case-Laws Income Tax Tue, 09 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8437