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    <title>2004 (5) TMI 45 - ALLAHABAD High Court</title>
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    <description>Property inherited by a male Hindu from his father on intestate succession is treated under Hindu law as ancestral property in the heirs&#039; hands, even though succession opens under section 8 of the Hindu Succession Act, 1956. Where the deceased father&#039;s property devolves on his sons without partition, it is assessable as Hindu undivided family property rather than as the individual property of a son. The Tribunal&#039;s view that such property remained individual property was stated to be incorrect, and the assessments based on individual status could not stand.</description>
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    <pubDate>Mon, 17 May 2004 00:00:00 +0530</pubDate>
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      <title>2004 (5) TMI 45 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10989</link>
      <description>Property inherited by a male Hindu from his father on intestate succession is treated under Hindu law as ancestral property in the heirs&#039; hands, even though succession opens under section 8 of the Hindu Succession Act, 1956. Where the deceased father&#039;s property devolves on his sons without partition, it is assessable as Hindu undivided family property rather than as the individual property of a son. The Tribunal&#039;s view that such property remained individual property was stated to be incorrect, and the assessments based on individual status could not stand.</description>
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      <pubDate>Mon, 17 May 2004 00:00:00 +0530</pubDate>
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