https://www.taxtmi.com/caselaws?id=20079 The article explains that a Hindu ruler's estate will be governed by the Hindu Succession Act, 1956 unless it clearly falls within the narrow exception for succession to a single heir under a covenant, agreement, or pre-commencement enactment. On the facts discussed, the Gwalior estate was treated as family property rather than impartible property, because the evidence did not establish a valid custom or grant creating primogeniture or exclusive succession. The consequence was that the estate was assessable as Hindu undivided family property, and the administrator's partial distribution of assets was treated as valid as a consequence of that characterisation. 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 The article explains that a Hindu ruler's estate will be governed by the Hindu Succession Act, 1956 unless it clearly falls within the narrow exception for succession to a single heir under a covenant, agreement, or pre-commencement enactment. On the facts discussed, the Gwalior estate was treated as family property rather than impartible property, because the evidence did not establish a valid custom or grant creating primogeniture or exclusive succession. The consequence was that the estate was assessable as Hindu undivided family property, and the administrator's partial distribution of assets was treated as valid as a consequence of that characterisation. Case-Laws Income Tax Wed, 09 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20079