https://www.taxtmi.com/caselaws?id=29015 A Hindu coparcener's unilateral act of throwing self-acquired land into the common hotchpot of a joint family does not amount to a transfer. Once the property is impressed with the character of joint family property, its later allotment to sons on partition is not, by itself, a gift. On that reasoning, no duly stamped and registered instrument was required for the transaction, and the requirement of gift treatment was rejected. en-us Tue, 13 Jan 1981 00:00:00 +0530 Wed, 10 Mar 2010 12:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29015 A Hindu coparcener's unilateral act of throwing self-acquired land into the common hotchpot of a joint family does not amount to a transfer. Once the property is impressed with the character of joint family property, its later allotment to sons on partition is not, by itself, a gift. On that reasoning, no duly stamped and registered instrument was required for the transaction, and the requirement of gift treatment was rejected. Case-Laws Income Tax Tue, 13 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29015