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1969 (5) TMI 1 - HC - Income TaxGift Tax Act, 1958 - A member of a HUF by his unilateral act throws his separate property into the common hotchpot of the joint family and impresses it with the character of joint family property - held that there is no `gift` within the meaning of section 2(xii) of the GT Act when an individual coparcener impresses his separate property with the character of joint family property
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