COMMISSIONER OF WEALTH TAX. KANPUR ETC. ETC. vs CHANDER SEN ETC.

The Supreme Court held that under Section 8 of the Hindu Succession Act, 1956, the property of a father who dies intestate devolves on his son in his individual capacity if the son has separated from the father by partition. The Court ruled that the sums credited to the account of the deceased father, Rangi Lal, belonged to his son Chander Sen individually and not to the Hindu Undivided Family (HUF). Consequently, the interest accrued was also deemed an allowable deduction for income tax purposes, affirming the lower courts' decisions.