https://www.taxtmi.com/caselaws?id=68956 Property devolving on a separated coparcener under a will is taken by succession, not survivorship, and does not become Hindu undivided family property merely because it had earlier been ancestral; on that basis, such property is treated as the recipient's individual property for wealth-tax purposes. Separate property can still be impressed with joint family character, but only if there is clear evidence of declaration or conduct showing conversion. Where the record does not identify the properties allegedly so treated and no definite declaration is proved, the issue requires fresh factual examination and disposal on evidence. en-us Wed, 30 Jun 1982 00:00:00 +0530 Mon, 04 Apr 2011 12:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68956 Property devolving on a separated coparcener under a will is taken by succession, not survivorship, and does not become Hindu undivided family property merely because it had earlier been ancestral; on that basis, such property is treated as the recipient's individual property for wealth-tax purposes. Separate property can still be impressed with joint family character, but only if there is clear evidence of declaration or conduct showing conversion. Where the record does not identify the properties allegedly so treated and no definite declaration is proved, the issue requires fresh factual examination and disposal on evidence. Case-Laws Wealth-tax Wed, 30 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68956