https://www.taxtmi.com/caselaws?id=66666 The Tribunal held that a property received under a will was individual, not Hindu Undivided Family (HUF), property. The will's language indicated the property was for the sons to enjoy with absolute rights, without mentioning their families. Citing legal precedent, the Tribunal concluded that the property was received by the sons individually, leading to the reversal of the earlier decision that favored HUF ownership. The Income Tax Officer's view that the property was individual, not HUF, was upheld, allowing the revenue's appeal. en-us Wed, 21 Aug 1985 00:00:00 +0530 Sat, 05 Mar 2011 14:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66666 The Tribunal held that a property received under a will was individual, not Hindu Undivided Family (HUF), property. The will's language indicated the property was for the sons to enjoy with absolute rights, without mentioning their families. Citing legal precedent, the Tribunal concluded that the property was received by the sons individually, leading to the reversal of the earlier decision that favored HUF ownership. The Income Tax Officer's view that the property was individual, not HUF, was upheld, allowing the revenue's appeal. Case-Laws Income Tax Wed, 21 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66666