https://www.taxtmi.com/caselaws?id=38150 Property inherited by a son from his divided father was treated as the son's separate and individual property, because the Hindu Succession Act overrides the earlier uncodified Hindu law to the extent of inconsistency. Under section 8, the intestate estate devolves on the Class I heirs simultaneously and to the exclusion of others, so the son alone succeeded and the grandson was excluded. The earlier rule that inherited property could take an ancestral character in the son's hands was held inapplicable where statutory devolution under the Act governs. The income from such property was therefore not assessable in the hands of the Hindu undivided family. en-us Wed, 01 Feb 1978 00:00:00 +0530 Sat, 03 Apr 2010 13:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38150 Property inherited by a son from his divided father was treated as the son's separate and individual property, because the Hindu Succession Act overrides the earlier uncodified Hindu law to the extent of inconsistency. Under section 8, the intestate estate devolves on the Class I heirs simultaneously and to the exclusion of others, so the son alone succeeded and the grandson was excluded. The earlier rule that inherited property could take an ancestral character in the son's hands was held inapplicable where statutory devolution under the Act governs. The income from such property was therefore not assessable in the hands of the Hindu undivided family. Case-Laws Income Tax Wed, 01 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38150