https://www.taxtmi.com/caselaws?id=29321 The High Court of Delhi determined that the properties bequeathed by L. Acharaj Ram to his sons were held by them in their individual capacities and not as part of the Hindu Undivided Family (HUF). The court emphasized the need for explicit terms in the will and the testator's intention, rejecting the Tribunal's interpretation that the properties were ancestral. The judgment favored the Revenue, ruling that the assessee held the properties individually, with no costs awarded. en-us Wed, 19 May 1982 00:00:00 +0530 Fri, 12 Mar 2010 11:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29321 The High Court of Delhi determined that the properties bequeathed by L. Acharaj Ram to his sons were held by them in their individual capacities and not as part of the Hindu Undivided Family (HUF). The court emphasized the need for explicit terms in the will and the testator's intention, rejecting the Tribunal's interpretation that the properties were ancestral. The judgment favored the Revenue, ruling that the assessee held the properties individually, with no costs awarded. Case-Laws Income Tax Wed, 19 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29321