https://www.taxtmi.com/caselaws?id=38893 Property inherited by a Hindu son from his father retains its ancestral character in the son's hands unless the Hindu Succession Act expressly provides otherwise. Section 4(1)(a) preserves pre-existing Hindu law except to the extent of express inconsistency, and section 8 governs devolution of the deceased's estate without changing the character of the property in the heir's hands. The result is that such inherited property forms part of the coparcenary and remains assessable as income of the Hindu undivided family, not as the son's individual income. en-us Fri, 19 Sep 1975 00:00:00 +0530 Sat, 10 Apr 2010 12:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38893 Property inherited by a Hindu son from his father retains its ancestral character in the son's hands unless the Hindu Succession Act expressly provides otherwise. Section 4(1)(a) preserves pre-existing Hindu law except to the extent of express inconsistency, and section 8 governs devolution of the deceased's estate without changing the character of the property in the heir's hands. The result is that such inherited property forms part of the coparcenary and remains assessable as income of the Hindu undivided family, not as the son's individual income. Case-Laws Income Tax Fri, 19 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38893