Hi Manikanth Sama,
Both inheritance and one-to-one associations have their advantages and disadvantages. Based on your situation you need to decide what is better for a particular entity.
There are, however, a few situations where a clear answer can be given:
Use one-to-one associations for entities with:
Use inheritance for entities:
Additionally you can find more information from this mendix document..
Hope this helps you.
You might wanna look at this document,
Hope it helps!