https://www.taxtmi.com/caselaws?id=24896 Property that was originally impartible by custom but ancestral in character did not lose its character as Hindu Undivided Family property after the merger of the Indian States, even though succession had been governed by primogeniture. The existence of the HUF at the relevant time supported the conclusion that the property remained family property. As a result, the deceased was treated as having only a share in the property, and only that share was liable to pass on death under the Estate Duty Act. The broader contention that he could dispose of the entire property was not separately decided. en-us Tue, 11 Aug 1987 00:00:00 +0530 Sat, 23 Jan 2010 11:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24896 Property that was originally impartible by custom but ancestral in character did not lose its character as Hindu Undivided Family property after the merger of the Indian States, even though succession had been governed by primogeniture. The existence of the HUF at the relevant time supported the conclusion that the property remained family property. As a result, the deceased was treated as having only a share in the property, and only that share was liable to pass on death under the Estate Duty Act. The broader contention that he could dispose of the entire property was not separately decided. Case-Laws Income Tax Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24896