Huf to huf gift

I am a member of HUF created by my father(who is no more). My elder brother is its karta now. My son is also a member of this HUF - let's call it HUF-A
I have created another HUF with my wife and son. Let's call it HUF-B. My query:
1. Is a gift of 20 lacs from HUF-A  to HUF-B taxable (as income from other  sources) in the hands of HUF-B?
2. Is gift of 20 lacs from HUF-A  to my son taxable (as income from other sources)?