https://www.taxtmi.com/caselaws?id=19414 Rajpipla Palace was not proved to descend by primogeniture or to be an impartible estate, so it was treated as Hindu undivided family property in H.H. Rajendrasinghji's hands. After his death, the Hindu Succession Act, 1956 governed devolution of his interest: the share passing under sections 6 and 8 belonged to the successor individually and did not become joint family property, while the coparcenary component retained its HUF character. The income therefore had to be apportioned between the HUF and H.H. Raghubirsinghji in his individual capacity according to their respective interests. The estate duty issue was answered in favour of the accountable person. en-us Wed, 24 Nov 1993 00:00:00 +0530 Fri, 06 Nov 2009 10:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19414 Rajpipla Palace was not proved to descend by primogeniture or to be an impartible estate, so it was treated as Hindu undivided family property in H.H. Rajendrasinghji's hands. After his death, the Hindu Succession Act, 1956 governed devolution of his interest: the share passing under sections 6 and 8 belonged to the successor individually and did not become joint family property, while the coparcenary component retained its HUF character. The income therefore had to be apportioned between the HUF and H.H. Raghubirsinghji in his individual capacity according to their respective interests. The estate duty issue was answered in favour of the accountable person. Case-Laws Income Tax Wed, 24 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19414