https://www.taxtmi.com/caselaws?id=49334 Where self-acquired property had been unequivocally blended with joint family property before partition, the later partition deed merely recorded that antecedent joint family character and did not operate as a fresh transfer to the minor children. On that basis, the arrangement was outside section 16(3)(a)(iv) of the Income-tax Act, 1922, because the deed did not effect a direct or indirect transfer of assets to the minors. The partition was therefore treated as a division of property already impressed with joint family status, not as a transfer triggered by the deed itself. en-us Mon, 09 Nov 1964 00:00:00 +0530 Thu, 21 Aug 2014 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49334 Where self-acquired property had been unequivocally blended with joint family property before partition, the later partition deed merely recorded that antecedent joint family character and did not operate as a fresh transfer to the minor children. On that basis, the arrangement was outside section 16(3)(a)(iv) of the Income-tax Act, 1922, because the deed did not effect a direct or indirect transfer of assets to the minors. The partition was therefore treated as a division of property already impressed with joint family status, not as a transfer triggered by the deed itself. Case-Laws Income Tax Mon, 09 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49334