https://www.taxtmi.com/caselaws?id=17080 A will must be construed as a whole to ascertain the testator's intention, and an unequivocal declaration in the will can impress self-acquired property with the character of joint family property. Where the recitals showed that the deceased and his sons were living as an undivided Hindu family and that the properties, including the business, were thrown into the common stock for family benefit, the property was treated as joint family property. The absence of previously existing joint family property did not prevent that result when the intention was clear. The reference was answered in favour of the accountable person and against the Revenue. en-us Thu, 13 Nov 1997 00:00:00 +0530 Tue, 15 Sep 2009 11:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17080 A will must be construed as a whole to ascertain the testator's intention, and an unequivocal declaration in the will can impress self-acquired property with the character of joint family property. Where the recitals showed that the deceased and his sons were living as an undivided Hindu family and that the properties, including the business, were thrown into the common stock for family benefit, the property was treated as joint family property. The absence of previously existing joint family property did not prevent that result when the intention was clear. The reference was answered in favour of the accountable person and against the Revenue. Case-Laws Income Tax Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17080