https://www.taxtmi.com/caselaws?id=13871 Property devolving on a son under section 8 of the Hindu Succession Act, 1956 is received in his individual capacity and is not automatically impressed with the character of Hindu undivided family property. Following Supreme Court principle, the Delhi High Court noted that income from such inherited property is assessable in the son's hands as an individual, not as karta of his HUF. The earlier view treating such income as HUF income was rejected as incorrect. en-us Mon, 16 Jul 2001 00:00:00 +0530 Sat, 04 Jul 2009 16:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13871 Property devolving on a son under section 8 of the Hindu Succession Act, 1956 is received in his individual capacity and is not automatically impressed with the character of Hindu undivided family property. Following Supreme Court principle, the Delhi High Court noted that income from such inherited property is assessable in the son's hands as an individual, not as karta of his HUF. The earlier view treating such income as HUF income was rejected as incorrect. Case-Laws Income Tax Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13871