https://www.taxtmi.com/caselaws?id=368541 An erstwhile ruler's ancestral estate is not treated as separate impartible property merely because succession to the gaddi followed primogeniture; a special custom governing the family estate itself must be proved. After merger, sovereignty ceased and the former ruler became subject to ordinary law, including Hindu personal law for family property. Earlier income-tax returns filed as an individual did not conclusively bar assertion of the correct legal status. In the absence of proof of exclusive primogeniture for the estate, the property remained subject to Hindu joint family rules, and the correct tax status was a Hindu undivided family. en-us Fri, 05 Oct 2018 00:00:00 +0530 Wed, 10 Oct 2018 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368541 An erstwhile ruler's ancestral estate is not treated as separate impartible property merely because succession to the gaddi followed primogeniture; a special custom governing the family estate itself must be proved. After merger, sovereignty ceased and the former ruler became subject to ordinary law, including Hindu personal law for family property. Earlier income-tax returns filed as an individual did not conclusively bar assertion of the correct legal status. In the absence of proof of exclusive primogeniture for the estate, the property remained subject to Hindu joint family rules, and the correct tax status was a Hindu undivided family. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368541