https://www.taxtmi.com/caselaws?id=36750 A deed described under the French Civil Code as a partition was treated as a donation inter vivos because the minor daughter had no antecedent title or pre-existing right in the properties and the transaction operated as a transfer without consideration. On that characterisation, the income from the transferred properties was includible in the assessee's total income as a gratuitous transfer. The same reasoning also supported inclusion of the transferred properties in the assessee's net wealth, since the deed did not create a partition-based entitlement in favour of the minor daughter. en-us Thu, 13 Dec 1979 00:00:00 +0530 Wed, 24 Mar 2010 12:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36750 A deed described under the French Civil Code as a partition was treated as a donation inter vivos because the minor daughter had no antecedent title or pre-existing right in the properties and the transaction operated as a transfer without consideration. On that characterisation, the income from the transferred properties was includible in the assessee's total income as a gratuitous transfer. The same reasoning also supported inclusion of the transferred properties in the assessee's net wealth, since the deed did not create a partition-based entitlement in favour of the minor daughter. Case-Laws Income Tax Thu, 13 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36750