https://www.taxtmi.com/caselaws?id=5380 Property inherited by a son from his divided father is treated as the son's separate and individual property, not as joint family property of the Hindu undivided family. Under the Hindu Succession Act, 1956, where the father had already separated and the property was his separate share, devolution takes place by succession under section 8 rather than by survivorship under section 6. The earlier Mitakshara rule that such inherited property became ancestral in the son's hands is superseded to that extent. As a result, income from those properties is not assessable in the hands of the Hindu undivided family. en-us Mon, 11 May 1992 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5380 Property inherited by a son from his divided father is treated as the son's separate and individual property, not as joint family property of the Hindu undivided family. Under the Hindu Succession Act, 1956, where the father had already separated and the property was his separate share, devolution takes place by succession under section 8 rather than by survivorship under section 6. The earlier Mitakshara rule that such inherited property became ancestral in the son's hands is superseded to that extent. As a result, income from those properties is not assessable in the hands of the Hindu undivided family. Case-Laws Income Tax Mon, 11 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5380