https://www.taxtmi.com/caselaws?id=69289 Property acquired under a father's will was treated as the deceased's separate property because the will did not show an intention to create ancestral property in the sons' hands, and the same character continued in assets purchased from the sale proceeds unless validly converted. However, the deceased's consistent treatment of the income as HUF income supported blending of the properties with the family estate by throwing them into the hotchpot, so the properties became HUF property. That unilateral blending did not amount to a disposition attracting section 10 of the Estate Duty Act; only the deceased's notional half share passed on death under section 7. en-us Fri, 25 May 1979 00:00:00 +0530 Wed, 06 Apr 2011 11:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69289 Property acquired under a father's will was treated as the deceased's separate property because the will did not show an intention to create ancestral property in the sons' hands, and the same character continued in assets purchased from the sale proceeds unless validly converted. However, the deceased's consistent treatment of the income as HUF income supported blending of the properties with the family estate by throwing them into the hotchpot, so the properties became HUF property. That unilateral blending did not amount to a disposition attracting section 10 of the Estate Duty Act; only the deceased's notional half share passed on death under section 7. Case-Laws Income Tax Fri, 25 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69289