https://www.taxtmi.com/caselaws?id=71400 Property inherited by a male Hindu from his father on intestate succession retains its ancestral character unless the Hindu Succession Act, 1956 expressly alters that incident. Section 4 gives the Act overriding effect only where it makes specific provision, and Section 8 only sets out the heirs and order of succession; it does not determine the property's character in the heir's hands. In the absence of a contrary statutory rule, the pre-existing Hindu law applies, so the inherited property remains ancestral qua the heir's sons and becomes HUF property when a son is born. en-us Wed, 08 Feb 1984 00:00:00 +0530 Sat, 23 Apr 2011 11:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71400 Property inherited by a male Hindu from his father on intestate succession retains its ancestral character unless the Hindu Succession Act, 1956 expressly alters that incident. Section 4 gives the Act overriding effect only where it makes specific provision, and Section 8 only sets out the heirs and order of succession; it does not determine the property's character in the heir's hands. In the absence of a contrary statutory rule, the pre-existing Hindu law applies, so the inherited property remains ancestral qua the heir's sons and becomes HUF property when a son is born. Case-Laws Wealth-tax Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71400