https://www.taxtmi.com/caselaws?id=20079 Succession to a Hindu ruler's estate is governed by the Hindu Succession Act, 1956 unless the estate falls within the limited exception for property descending to a single heir under a covenant, agreement or pre-commencement enactment. Family-property origins, succession history, maintenance rights and the absence of clear evidence of an impartible custom or exclusive primogeniture rule support treatment as Hindu undivided family property. On that basis, the Gwalior estate was treated as Hindu undivided family property rather than the deceased ruler's individual property, and the administrator's partial distribution of estate assets was valid as a consequential result. en-us Wed, 09 Jun 1993 00:00:00 +0530 Wed, 11 Nov 2009 15:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20079 Succession to a Hindu ruler's estate is governed by the Hindu Succession Act, 1956 unless the estate falls within the limited exception for property descending to a single heir under a covenant, agreement or pre-commencement enactment. Family-property origins, succession history, maintenance rights and the absence of clear evidence of an impartible custom or exclusive primogeniture rule support treatment as Hindu undivided family property. On that basis, the Gwalior estate was treated as Hindu undivided family property rather than the deceased ruler's individual property, and the administrator's partial distribution of estate assets was valid as a consequential result. Case-Laws Income Tax Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20079