https://www.taxtmi.com/caselaws?id=68855 Property devolving on a Hindu heir by succession under section 8 of the Hindu Succession Act, 1956 is treated as the heir's individual property, not ancestral or HUF property. The distinction between devolution by survivorship and devolution by succession is decisive: a share inherited from a father who had received land on partition does not retain joint family character in the heir's hands. On that basis, the inherited 2.57 acres could not be included in the family holding for agricultural income-tax purposes, and exclusion of that land meant the statutory taxable minimum was not met. en-us Mon, 30 Jun 1975 00:00:00 +0530 Sat, 02 Apr 2011 11:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68855 Property devolving on a Hindu heir by succession under section 8 of the Hindu Succession Act, 1956 is treated as the heir's individual property, not ancestral or HUF property. The distinction between devolution by survivorship and devolution by succession is decisive: a share inherited from a father who had received land on partition does not retain joint family character in the heir's hands. On that basis, the inherited 2.57 acres could not be included in the family holding for agricultural income-tax purposes, and exclusion of that land meant the statutory taxable minimum was not met. Case-Laws Income Tax Mon, 30 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68855