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    <title>1978 (9) TMI 112 - ITAT MADRAS-B</title>
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    <description>An assessee deriving income from ancestral property remained assessable as a Hindu Undivided Family, because separate living from the wife did not sever the Hindu family unit for tax purposes. The analysis applied the principle that a Hindu family may consist of a single male member with his wife, and that ancestral or coparcenary property continues to be assessable in the HUF status where the marital relationship remains legally subsisting. On that basis, the assessee was rightly assessed as an HUF and not as an individual.</description>
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    <pubDate>Thu, 21 Sep 1978 00:00:00 +0530</pubDate>
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      <title>1978 (9) TMI 112 - ITAT MADRAS-B</title>
      <link>https://www.taxtmi.com/caselaws?id=69716</link>
      <description>An assessee deriving income from ancestral property remained assessable as a Hindu Undivided Family, because separate living from the wife did not sever the Hindu family unit for tax purposes. The analysis applied the principle that a Hindu family may consist of a single male member with his wife, and that ancestral or coparcenary property continues to be assessable in the HUF status where the marital relationship remains legally subsisting. On that basis, the assessee was rightly assessed as an HUF and not as an individual.</description>
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      <pubDate>Thu, 21 Sep 1978 00:00:00 +0530</pubDate>
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