https://www.taxtmi.com/caselaws?id=13785 An ancestral family estate that had descended for generations was held to be impartible by custom, not a fresh Crown-grant estate, so family property could be impressed with impartibility; this point was decided for the Revenue. After abolition of the Istimrari estate, however, the statutory resumption vested the estate in the State and removed the basis of succession by primogeniture, while section 4 of the Hindu Succession Act displaced any inconsistent custom or prior law. The retained immovable properties and business therefore lost their impartible character and were assessable as Hindu undivided family property, not as the holder's individual income. en-us Tue, 03 Jul 2001 00:00:00 +0530 Thu, 02 Jul 2009 16:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13785 An ancestral family estate that had descended for generations was held to be impartible by custom, not a fresh Crown-grant estate, so family property could be impressed with impartibility; this point was decided for the Revenue. After abolition of the Istimrari estate, however, the statutory resumption vested the estate in the State and removed the basis of succession by primogeniture, while section 4 of the Hindu Succession Act displaced any inconsistent custom or prior law. The retained immovable properties and business therefore lost their impartible character and were assessable as Hindu undivided family property, not as the holder's individual income. Case-Laws Income Tax Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13785