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    <title>1983 (6) TMI 64 - ITAT CHANDIGARH</title>
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    <description>Properties inherited under a father&#039;s will were treated as ancestral/coparcenary assets where the will dealt with joint family property and the recipient was already a coparcener. On that footing, the income from those assets was assessable in the status of a Hindu undivided family, not as the individual income of the assessee. The discussion also noted divergence in judicial opinion under the Hindu Succession Act on testamentary disposition of such property, and relied on surrounding facts including the department&#039;s later acceptance of HUF status for the same assets.</description>
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    <pubDate>Wed, 29 Jun 1983 00:00:00 +0530</pubDate>
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      <title>1983 (6) TMI 64 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61273</link>
      <description>Properties inherited under a father&#039;s will were treated as ancestral/coparcenary assets where the will dealt with joint family property and the recipient was already a coparcener. On that footing, the income from those assets was assessable in the status of a Hindu undivided family, not as the individual income of the assessee. The discussion also noted divergence in judicial opinion under the Hindu Succession Act on testamentary disposition of such property, and relied on surrounding facts including the department&#039;s later acceptance of HUF status for the same assets.</description>
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      <pubDate>Wed, 29 Jun 1983 00:00:00 +0530</pubDate>
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