https://www.taxtmi.com/caselaws?id=67216 Where a partition of the larger Hindu undivided family left the wife without any share in the relevant capital invested in a firm, the family could continue to be treated as joint in relation to that property for wealth-tax purposes. A right of maintenance alone did not terminate the joint family character, and an order under section 171 of the Wealth-tax Act dealt only with partition for tax purposes without conclusively determining the broader family relationship. The stated principle is that, if the wife is not allotted a share in the concerned property, Hindu undivided family status may still be claimed for that asset. en-us Thu, 08 Sep 1983 00:00:00 +0530 Wed, 09 Mar 2011 15:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67216 Where a partition of the larger Hindu undivided family left the wife without any share in the relevant capital invested in a firm, the family could continue to be treated as joint in relation to that property for wealth-tax purposes. A right of maintenance alone did not terminate the joint family character, and an order under section 171 of the Wealth-tax Act dealt only with partition for tax purposes without conclusively determining the broader family relationship. The stated principle is that, if the wife is not allotted a share in the concerned property, Hindu undivided family status may still be claimed for that asset. Case-Laws Income Tax Thu, 08 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67216