https://www.taxtmi.com/caselaws?id=22013 Property devolving on an heir under section 8 of the Hindu Succession Act, 1956 takes the character of separate property in the heir's hands, not Hindu undivided family property. The father's interest in the partnership firm was held to have been held by him in his individual capacity and not as coparcenary property; on his death, it devolved on the assessee under section 8 rather than under section 6(1). The earlier view in Chander Sen was applied and treated as affirmed by the Supreme Court, so the inherited interest was the assessee's individual property. en-us Wed, 13 Mar 1991 00:00:00 +0530 Sat, 05 Dec 2009 14:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22013 Property devolving on an heir under section 8 of the Hindu Succession Act, 1956 takes the character of separate property in the heir's hands, not Hindu undivided family property. The father's interest in the partnership firm was held to have been held by him in his individual capacity and not as coparcenary property; on his death, it devolved on the assessee under section 8 rather than under section 6(1). The earlier view in Chander Sen was applied and treated as affirmed by the Supreme Court, so the inherited interest was the assessee's individual property. Case-Laws Income Tax Wed, 13 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22013