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    <title>1982 (6) TMI 151 - ITAT MADRAS-A</title>
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    <description>Property devolving by will from a coparcener who had already separated from the joint family remains the recipient&#039;s separate property and does not become Hindu undivided family property merely because it was once ancestral. A separated coparcener may deal with property received on partition as absolute property, including by testamentary succession. However, where it is alleged that the recipient later threw the property into the HUF hotchpot or otherwise impressed it with joint family character, clear evidence of declaration, conduct, and identification of the property is required; absent such material, the question must be examined on the evidence.</description>
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    <pubDate>Wed, 30 Jun 1982 00:00:00 +0530</pubDate>
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      <title>1982 (6) TMI 151 - ITAT MADRAS-A</title>
      <link>https://www.taxtmi.com/caselaws?id=69358</link>
      <description>Property devolving by will from a coparcener who had already separated from the joint family remains the recipient&#039;s separate property and does not become Hindu undivided family property merely because it was once ancestral. A separated coparcener may deal with property received on partition as absolute property, including by testamentary succession. However, where it is alleged that the recipient later threw the property into the HUF hotchpot or otherwise impressed it with joint family character, clear evidence of declaration, conduct, and identification of the property is required; absent such material, the question must be examined on the evidence.</description>
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      <pubDate>Wed, 30 Jun 1982 00:00:00 +0530</pubDate>
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