https://www.taxtmi.com/caselaws?id=55290 Inherited property received by a widow and son as tenants-in-common becomes the son's separate property when the widow relinquishes her interest. Although such property may be ancestral in the son's hands, marriage alone does not establish HUF ownership or make its income taxable as HUF income. Where the property was not previously owned by an HUF with another coparcener, and no other coparcener held an interest during the relevant period, income remains assessable in the individual's status. Earlier principles concerning partitioned HUF property do not apply where those foundational facts are absent. en-us Wed, 14 Apr 1982 00:00:00 +0530 Thu, 25 Nov 2010 11:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55290 Inherited property received by a widow and son as tenants-in-common becomes the son's separate property when the widow relinquishes her interest. Although such property may be ancestral in the son's hands, marriage alone does not establish HUF ownership or make its income taxable as HUF income. Where the property was not previously owned by an HUF with another coparcener, and no other coparcener held an interest during the relevant period, income remains assessable in the individual's status. Earlier principles concerning partitioned HUF property do not apply where those foundational facts are absent. Case-Laws Income Tax Wed, 14 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55290