https://www.taxtmi.com/caselaws?id=38277 A partner's voluntary blending of separate partnership interest with the Hindu undivided family hotchpot was treated as genuine, so the asset acquired joint family character and the resulting income was assessable in the family's hands where a coparcenary existed. The transfer-to-wife-or-minor-child provisions were held inapplicable because they concern assessment of an individual and did not govern this form of blending. On the separate facts of one assessee, there was no coparcenary son, so the income continued to be assessed in his individual hands for that year. en-us Mon, 27 Jun 1977 00:00:00 +0530 Mon, 05 Apr 2010 12:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38277 A partner's voluntary blending of separate partnership interest with the Hindu undivided family hotchpot was treated as genuine, so the asset acquired joint family character and the resulting income was assessable in the family's hands where a coparcenary existed. The transfer-to-wife-or-minor-child provisions were held inapplicable because they concern assessment of an individual and did not govern this form of blending. On the separate facts of one assessee, there was no coparcenary son, so the income continued to be assessed in his individual hands for that year. Case-Laws Income Tax Mon, 27 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38277