https://www.taxtmi.com/caselaws?id=14102 A coparcener's unilateral act of throwing self-acquired property into the common hotchpot of a Hindu undivided family was held not to be a disposition for estate duty purposes under the Estate Duty Act, 1953. The court reasoned that mere blending of individual property with joint family property does not create an enforceable right against the blender and does not amount to an extinguishment of the blender's rights coupled with a corresponding benefit to others within the statutory deeming framework. The broader construction of "disposition" did not extend to such unilateral blending, so the property could not be brought into the estate duty assessment on that basis. en-us Wed, 07 Mar 2001 00:00:00 +0530 Mon, 13 Jul 2009 16:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14102 A coparcener's unilateral act of throwing self-acquired property into the common hotchpot of a Hindu undivided family was held not to be a disposition for estate duty purposes under the Estate Duty Act, 1953. The court reasoned that mere blending of individual property with joint family property does not create an enforceable right against the blender and does not amount to an extinguishment of the blender's rights coupled with a corresponding benefit to others within the statutory deeming framework. The broader construction of "disposition" did not extend to such unilateral blending, so the property could not be brought into the estate duty assessment on that basis. Case-Laws Income Tax Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14102