https://www.taxtmi.com/caselaws?id=36392 Property received by a minor on partition of ancestral Hindu undivided family property was held to be assessable in his hands according to his own status, not the source from which it was derived. Because the assessee had no family of his own and therefore did not constitute a Hindu undivided family, the property could not retain HUF character for wealth-tax purposes. The assessee was accordingly assessable as an individual, not as an HUF. en-us Sat, 23 Feb 1980 00:00:00 +0530 Mon, 22 Mar 2010 11:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36392 Property received by a minor on partition of ancestral Hindu undivided family property was held to be assessable in his hands according to his own status, not the source from which it was derived. Because the assessee had no family of his own and therefore did not constitute a Hindu undivided family, the property could not retain HUF character for wealth-tax purposes. The assessee was accordingly assessable as an individual, not as an HUF. Case-Laws Wealth-tax Sat, 23 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36392