https://www.taxtmi.com/caselaws?id=37971 A bequest of a Hindu's self-acquired property is treated as the donee's separate property unless the will or surrounding circumstances clearly show an intention to make it ancestral or a family settlement. Here, the will was found genuine and clause 10 did not restrict the business share in favour of the male issue or the family, so the partnership share income was assessable in the individual's hands. Prior returns describing the income as HUF income did not create estoppel, as they were filed without knowledge of the will's legal effect, and there was no basis to infer that the property had been thrown into the common stock. en-us Tue, 15 Nov 1977 00:00:00 +0530 Fri, 02 Apr 2010 13:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37971 A bequest of a Hindu's self-acquired property is treated as the donee's separate property unless the will or surrounding circumstances clearly show an intention to make it ancestral or a family settlement. Here, the will was found genuine and clause 10 did not restrict the business share in favour of the male issue or the family, so the partnership share income was assessable in the individual's hands. Prior returns describing the income as HUF income did not create estoppel, as they were filed without knowledge of the will's legal effect, and there was no basis to infer that the property had been thrown into the common stock. Case-Laws Income Tax Tue, 15 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37971