https://www.taxtmi.com/caselaws?id=17276 Throwing separate property into the hotchpot of a Hindu undivided family is not a "disposition" under the Estate Duty Act, so section 27(1) read with the Explanation to section 2(15) is not attracted. The text also states that section 13 does not apply to such blending, because the converted property vests in the family as a distinct entity rather than jointly in the individual and other persons. On that basis, the whole value of the property is not includible under section 13. en-us Wed, 26 Jun 1996 00:00:00 +0530 Mon, 21 Sep 2009 12:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17276 Throwing separate property into the hotchpot of a Hindu undivided family is not a "disposition" under the Estate Duty Act, so section 27(1) read with the Explanation to section 2(15) is not attracted. The text also states that section 13 does not apply to such blending, because the converted property vests in the family as a distinct entity rather than jointly in the individual and other persons. On that basis, the whole value of the property is not includible under section 13. Case-Laws Income Tax Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17276