https://www.taxtmi.com/caselaws?id=36294 A female member of a Hindu undivided family cannot impress her self-acquired immovable property with the character of joint family property by blending, because blending under Hindu law depends on coparcenary capacity and the attendant rights of joint ownership, which she does not possess. A declaration seeking to transfer a half-share also could not operate as a valid gift, since a gift of immovable property requires a registered instrument and no statutory exception was shown. On that reasoning, the income from the property remained assessable in her hands rather than in the hands of the Hindu undivided family. en-us Thu, 19 Apr 1979 00:00:00 +0530 Sat, 20 Mar 2010 14:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36294 A female member of a Hindu undivided family cannot impress her self-acquired immovable property with the character of joint family property by blending, because blending under Hindu law depends on coparcenary capacity and the attendant rights of joint ownership, which she does not possess. A declaration seeking to transfer a half-share also could not operate as a valid gift, since a gift of immovable property requires a registered instrument and no statutory exception was shown. On that reasoning, the income from the property remained assessable in her hands rather than in the hands of the Hindu undivided family. Case-Laws Income Tax Thu, 19 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36294