https://www.taxtmi.com/caselaws?id=49709 Where a Hindu undivided family settles trust property through its coparceners acting for the family, the family is treated as the settlor for section 16(1)(c) of the Indian Income-tax Act. The deeming provision for retransfer could not be applied by splitting the family into individual coparceners and then reassembling it as the settlor to tax income reserved for one coparcener as family income. The income paid under the deed was therefore not includible in the Hindu undivided family's income. en-us Mon, 05 Apr 1954 00:00:00 +0530 Wed, 10 Sep 2014 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49709 Where a Hindu undivided family settles trust property through its coparceners acting for the family, the family is treated as the settlor for section 16(1)(c) of the Indian Income-tax Act. The deeming provision for retransfer could not be applied by splitting the family into individual coparceners and then reassembling it as the settlor to tax income reserved for one coparcener as family income. The income paid under the deed was therefore not includible in the Hindu undivided family's income. Case-Laws Income Tax Mon, 05 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49709