https://www.taxtmi.com/caselaws?id=69526 A State law abolishing the joint Hindu family system applies only within its territorial and personal scope and does not automatically alter the status of a migrating Hindu family permanently settled outside that State. On the facts stated, the assessee had migrated from Kerala long before the Kerala Joint Hindu Family System (Abolition) Act, 1975 and was permanently resident in Tamil Nadu, so the Act did not extinguish the family's Hindu undivided family status. The alternative question of assessment as a body of individuals did not require separate consideration once HUF status was accepted. en-us Tue, 28 Jun 1988 00:00:00 +0530 Thu, 07 Apr 2011 14:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69526 A State law abolishing the joint Hindu family system applies only within its territorial and personal scope and does not automatically alter the status of a migrating Hindu family permanently settled outside that State. On the facts stated, the assessee had migrated from Kerala long before the Kerala Joint Hindu Family System (Abolition) Act, 1975 and was permanently resident in Tamil Nadu, so the Act did not extinguish the family's Hindu undivided family status. The alternative question of assessment as a body of individuals did not require separate consideration once HUF status was accepted. Case-Laws Income Tax Tue, 28 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69526