https://www.taxtmi.com/caselaws?id=21813 The court determined that the will left by late Kambi Revappa, which allocated properties equally to his sons, did not constitute a scheme of partition. The properties were deemed to be intended for Sri K. R. Nanjappa in his individual capacity, rather than for his family. The court concluded that Nanjappa held the properties individually, not as part of a Hindu undivided family, based on the will's terms, Nanjappa's filing of returns as an individual, and the absence of blending self-acquired properties with ancestral assets. The court's decision favored the tax authorities, affirming the individual status of the properties. en-us Wed, 27 Feb 1991 00:00:00 +0530 Tue, 01 Dec 2009 16:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21813 The court determined that the will left by late Kambi Revappa, which allocated properties equally to his sons, did not constitute a scheme of partition. The properties were deemed to be intended for Sri K. R. Nanjappa in his individual capacity, rather than for his family. The court concluded that Nanjappa held the properties individually, not as part of a Hindu undivided family, based on the will's terms, Nanjappa's filing of returns as an individual, and the absence of blending self-acquired properties with ancestral assets. The court's decision favored the tax authorities, affirming the individual status of the properties. Case-Laws Income Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21813