https://www.taxtmi.com/caselaws?id=63890 On the death of a Hindu karta, the text states that the notional partition used to determine the deceased's share under the Hindu Succession Act must be carried through fully, resulting in a complete partition of the Hindu undivided family. It further explains that succession under section 8 operates as a self-contained scheme: property inherited by a son from his father devolves absolutely on him in his individual capacity and does not retain the character of joint family property for income-tax purposes. The same treatment is said to apply to inherited foreign estate and maternal shares, which were assessable in the assessee's individual status. en-us Thu, 12 Apr 1984 00:00:00 +0530 Wed, 02 Feb 2011 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63890 On the death of a Hindu karta, the text states that the notional partition used to determine the deceased's share under the Hindu Succession Act must be carried through fully, resulting in a complete partition of the Hindu undivided family. It further explains that succession under section 8 operates as a self-contained scheme: property inherited by a son from his father devolves absolutely on him in his individual capacity and does not retain the character of joint family property for income-tax purposes. The same treatment is said to apply to inherited foreign estate and maternal shares, which were assessable in the assessee's individual status. Case-Laws Income Tax Thu, 12 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63890