https://www.taxtmi.com/caselaws?id=21108 Property specifically bequeathed under a will to a named individual, without any indication that it was intended for a Hindu undivided family, retains the character of the legatee's separate property. The court applied the principle that testamentary succession in favour of an individual does not, by itself, create joint family property, and treated the earlier contrary view as no longer good law. The income from such property was therefore assessable in the individual's hands and not as income of the Hindu undivided family. en-us Fri, 16 Oct 1992 00:00:00 +0530 Fri, 20 Nov 2009 11:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21108 Property specifically bequeathed under a will to a named individual, without any indication that it was intended for a Hindu undivided family, retains the character of the legatee's separate property. The court applied the principle that testamentary succession in favour of an individual does not, by itself, create joint family property, and treated the earlier contrary view as no longer good law. The income from such property was therefore assessable in the individual's hands and not as income of the Hindu undivided family. Case-Laws Income Tax Fri, 16 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21108