Proof of Hindu undivided family membership must be established on evidence before claiming income-tax exemption.

Membership of a Hindu undivided family under Section 14(1) of the Income-tax Act must be affirmatively proved on the evidence, as it is primarily a question of fact. On the material discussed, the estate was impartible and held by a single holder under the Oudh Estates Act, and the assessee's own assertion was the only material supporting membership. The income-tax authorities were therefore justified in treating membership as unproved. The further question whether the allowance was received in that capacity was not decided because it was excluded from consideration.

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Issues: Whether the assessee was a member of a Hindu undivided family within the meaning of Section 14(1) of the Income-tax Act.

Analysis: Membership of a Hindu undivided family is primarily a question of fact. On the material before the Court, the estate was impartible and held by a single holder under the Oudh Estates Act, while the only opposing material was the assessee's own claim to such membership. In these circumstances, the Court held that the income-tax authorities were justified in treating the assessee as not having established membership of a Hindu undivided family. The Court did not decide the further question whether the allowance was received in that capacity, as that point was excluded from consideration.

Conclusion: The assessee failed to prove that she was a member of a Hindu undivided family within Section 14(1) of the Income-tax Act, and the answer to that part of the reference was against the assessee.

Ratio Decidendi: Where exemption depends on membership of a Hindu undivided family, that membership must be affirmatively established on the evidence, and an allowance arising from an impartible estate held by a single holder does not by itself prove such membership.

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