https://www.taxtmi.com/caselaws?id=37504 A declaration may be treated as genuine and acted upon where supported by notarial certification and surrounding evidence, even if some recitals are inaccurate; the High Court accepted the Tribunal's finding as non-perverse. On construction of the declaration, clear operative language and subsequent conduct showed an unequivocal intention to blend self-acquired assets into the Hindu undivided family hotchpot, with part of the property also divided among family members. The court reiterated that no pre-existing joint family nucleus is necessary for such conversion. The assessee was therefore entitled to be treated in HUF status rather than as an individual. en-us Tue, 21 Feb 1978 00:00:00 +0530 Tue, 30 Mar 2010 12:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37504 A declaration may be treated as genuine and acted upon where supported by notarial certification and surrounding evidence, even if some recitals are inaccurate; the High Court accepted the Tribunal's finding as non-perverse. On construction of the declaration, clear operative language and subsequent conduct showed an unequivocal intention to blend self-acquired assets into the Hindu undivided family hotchpot, with part of the property also divided among family members. The court reiterated that no pre-existing joint family nucleus is necessary for such conversion. The assessee was therefore entitled to be treated in HUF status rather than as an individual. Case-Laws Income Tax Tue, 21 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37504