https://www.taxtmi.com/caselaws?id=26394 The court held that the gifts of immovable properties to the wife were void, as they did not serve "pious purposes" under Hindu law. The validity of gifts after a partial partition was not addressed. Gifts of money to relations were deemed void, following precedents that gifts to strangers by the manager of a joint family are invalid. The income from the gifted properties and amounts was to be treated as the income of the Hindu undivided family (HUF), as the gifts were void. The court ruled against the assessee, who was directed to pay costs. en-us Mon, 14 Oct 1985 00:00:00 +0530 Thu, 04 Feb 2010 17:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26394 The court held that the gifts of immovable properties to the wife were void, as they did not serve "pious purposes" under Hindu law. The validity of gifts after a partial partition was not addressed. Gifts of money to relations were deemed void, following precedents that gifts to strangers by the manager of a joint family are invalid. The income from the gifted properties and amounts was to be treated as the income of the Hindu undivided family (HUF), as the gifts were void. The court ruled against the assessee, who was directed to pay costs. Case-Laws Income Tax Mon, 14 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26394