https://www.taxtmi.com/caselaws?id=69030 Property devolving on the son of a female Hindu under the Hindu Succession Act, 1956 was taken in his individual capacity, because section 14 enlarged the female ancestor's stridhana rights into absolute ownership and succession on intestacy then passed under section 15(1)(a). A claim that the property had been blended into Hindu undivided family property failed, as blending requires clear and positive conduct showing an intention to abandon separate ownership and throw the asset into the common stock. Mere non-disclosure in tax returns, use of income, or later references in assessment proceedings was insufficient. The property therefore remained individual property, and its income was not assessable as HUF income. en-us Thu, 29 Mar 1990 00:00:00 +0530 Mon, 04 Apr 2011 16:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69030 Property devolving on the son of a female Hindu under the Hindu Succession Act, 1956 was taken in his individual capacity, because section 14 enlarged the female ancestor's stridhana rights into absolute ownership and succession on intestacy then passed under section 15(1)(a). A claim that the property had been blended into Hindu undivided family property failed, as blending requires clear and positive conduct showing an intention to abandon separate ownership and throw the asset into the common stock. Mere non-disclosure in tax returns, use of income, or later references in assessment proceedings was insufficient. The property therefore remained individual property, and its income was not assessable as HUF income. Case-Laws Income Tax Thu, 29 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69030