https://www.taxtmi.com/caselaws?id=70745 Property received under valid wills after probate and estate distribution was treated as the testators' absolute property, and the prior partition had already severed joint family status. On those facts, the assets did not retain Hindu undivided family character in the hands of the sons merely because they belonged to a family line. The result was that the properties were assessable in the assessees' individual wealth-tax assessments, not as HUF assets. Authorities suggesting a different treatment were distinguished on their facts. en-us Tue, 05 Apr 1988 00:00:00 +0530 Tue, 19 Apr 2011 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70745 Property received under valid wills after probate and estate distribution was treated as the testators' absolute property, and the prior partition had already severed joint family status. On those facts, the assets did not retain Hindu undivided family character in the hands of the sons merely because they belonged to a family line. The result was that the properties were assessable in the assessees' individual wealth-tax assessments, not as HUF assets. Authorities suggesting a different treatment were distinguished on their facts. Case-Laws Wealth-tax Tue, 05 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70745