remaining shares were not allotted in their
entirety to tho remaining third coparcener, normally Apoorva
separately or Apoorva and Smt. Karuna jointly describing
them ... minor sons were not allotted in their
entirety to the remaining third coparcener, namely, Shri
Apoorva separately or to Shri Apoorva and his wife Karuna
broader
principle that emerges is whether the remuneration received
by the coparcener in substance though not in form was but
one of the modes ... compensation made for the services rendered by the
individual coparcener. If it is the former, it is an income
of the Hindu undivided family
Hindu Law-Prior to Hindu Succession Act, 1956 -Death of
Coparcener leaving widow-Partition among other coparceners
later-Adoption by widow--Share of adopted ... alienation by the Karta of an undivided family or
transfer by a coparcener governed by the Banaras School of
Hindu Law; [485F-G]
(f)Once
Scope
of.
Hindu Joint Family--Death of coparcener--Nature of
interest of widow--Widow not claiming partition during the
life time--Death of widow--Whether ... death; her interest merged without
any benefit accruing or arising to the coparceners and hence
section 7 subsection (1) had no application. This plea
laid down. They are :
"(1) Whether the income received by a
coparcener of a Hindu Undivided Family as
remuneration had any real connection with ... broader principle is whether the
remuneration received by the coparcener in
substance though not in form was but one of
the modes of return made
order to determine whether there is any transfer of property by a coparcener to the Hindu undivided family when he blends his separate property with ... following terms :
"The rule of blending postulates that a coparcener who is interested in the coparcenary property and who owns separate property
Nature &
character of the share of the property of a coparcener after
partition--Whether assessable as individual property or as
H.U.F.--Income ... Revenue.
HELD : Partition only cuts off the claim of the dividing
coparceners. When a coparcener receives his share of the
joint family property
urged on behalf of the revenue that renunciation by a coparcener of his interest in coparcenary property was "disposition" within the meaning ... convenient at this stage to notice the destination between renunciation by a coparcener of his interest in joint family properties and partition of joint family
said properties but, since the assessee was a sole surviving coparcener having full power of disposition over his two-thirds, share, he was the absolute ... therefore, be a Hindu undivided family even where there is a single coparcener and if there is property belonging to the Hindu undivided family, assessment
case, two of the partners of the firm who were coparceners of a Hindu undivided family could not have validity entered into partnership family ... joint family property including the assets of the family business between the coparceners;
(ii) that with reference to coparcenary properties members of the Hindu undivided
