Inheritence of Self-Acquired Property of father by male child Inheritence of attribute in Hindi Law is governed by s.8 of the Hindoo duration Act, 1956. The inquire send us is whether a fathers self- ameliorate beam, when passed on to the son finished succession, becomes a part of the HUF airplane propeller or does it retain its preceding manikin? There rich person been divergent opinions on this question: unitary View was: the property inherited by a virile Hindu at a lower place Section 8 of the Hindu Succession Act would be his separate property and his sons would not acquire any post by birth in the verbalise property. This take up was interpreted by The Allahabad graduate(prenominal) apostrophize in CIT v. hammer in Rakshpal Ashok Kumar[1], the Madras High romance in Addl CIT v. P. L Karuppan Chettiar[2] the Madhya Pradesh High approach in Shrivallabhdas Modani v. CIT[3] and the Andhra Pradesh High appeal in metric quintal v. Mukundgirji[4]. Another regard, which was contrary to this, was taken by the The Gujarat High Court in the contingency of CIT v. Dr. Babubhai Mansukhbhai[5] here(predicate) the facts of the case was that the defendants father had died intestate leaving certain loans move on by him in the take out of his son and his wife. The son got half(prenominal) of the share of the loan and the amuse due on it for the appraisal years 1966-67 and 1967-68.
the assessee contended that the income should be assessed as income of the Hindu Undivided Family consisting of the deceased, his son and his wife. Here, it was said that for the Hindus governed by the Mitakshara law, where a son inherited the self-acquired property of his father, the son took it as the sum of money family property of himself and not as his separate property. Same was however said in in CWT v. Harshadlal Manilat[6] This was clarified by the Supreme Court in CWT vs. Chander Sen[7] where the earlier view was supported by the SC. Facts of the case: one Chander Sen inherited an merge standing to the credit of his father, Rangi Lal, from whom he had separated by air division in relation to that addition on the death of the...If you requirement to get a copious essay, order it on our website: Ordercustompaper.com
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