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    <title>1986 (9) TMI 141 - ITAT JAIPUR</title>
    <link>https://www.taxtmi.com/caselaws?id=67581</link>
    <description>Where a sole male coparcener dies leaving only female members, the Hindu undivided family character ends and the coparcenary interest devolves by succession on the surviving female members under section 6 of the Hindu Succession Act, 1956. A later adoption by the widow under sections 8, 11 and 12 of the Hindu Adoptions and Maintenance Act, 1956 operates only prospectively, cannot restore HUF status retrospectively, and cannot divest property already vested in the female members. The discussion also notes that a female member cannot blend separate property into a joint family hotchpotch to convert it into HUF property.</description>
    <language>en-us</language>
    <pubDate>Tue, 30 Sep 1986 00:00:00 +0530</pubDate>
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      <title>1986 (9) TMI 141 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=67581</link>
      <description>Where a sole male coparcener dies leaving only female members, the Hindu undivided family character ends and the coparcenary interest devolves by succession on the surviving female members under section 6 of the Hindu Succession Act, 1956. A later adoption by the widow under sections 8, 11 and 12 of the Hindu Adoptions and Maintenance Act, 1956 operates only prospectively, cannot restore HUF status retrospectively, and cannot divest property already vested in the female members. The discussion also notes that a female member cannot blend separate property into a joint family hotchpotch to convert it into HUF property.</description>
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      <law>Wealth-tax</law>
      <pubDate>Tue, 30 Sep 1986 00:00:00 +0530</pubDate>
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