https://www.taxtmi.com/caselaws?id=38689 Blending a coparcener's life interest into joint family property does not amount to a gift or legal transfer attracting estate duty. The Madras HC held that, on the facts, the deceased's conversion of the settled properties into joint family property was a unilateral act of impressing them with the character of coparcenary property, without transfer to another person or exclusion from possession and enjoyment. It also held that "disposed of" in section 11 requires a conscious disposition, and voluntary blending into the hotchpot is neither surrender in law nor cessation of interest in favour of another. Sections 10 and 11 therefore did not apply, and inclusion of the property in the dutiable estate was unsustainable. en-us Tue, 06 Jul 1976 00:00:00 +0530 Thu, 08 Apr 2010 13:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38689 Blending a coparcener's life interest into joint family property does not amount to a gift or legal transfer attracting estate duty. The Madras HC held that, on the facts, the deceased's conversion of the settled properties into joint family property was a unilateral act of impressing them with the character of coparcenary property, without transfer to another person or exclusion from possession and enjoyment. It also held that "disposed of" in section 11 requires a conscious disposition, and voluntary blending into the hotchpot is neither surrender in law nor cessation of interest in favour of another. Sections 10 and 11 therefore did not apply, and inclusion of the property in the dutiable estate was unsustainable. Case-Laws Income Tax Tue, 06 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38689