https://www.taxtmi.com/caselaws?id=6331 The Supreme Court held that the term "Hindu undivided family" in the Wealth-tax Act includes Jain undivided families. The Court noted historical practices and legislative treatment of Jains as part of the broader Hindu category. The assessment of a Jain family as a Hindu undivided family was upheld. Other issues regarding legislative competence and violation of Article 14 were not addressed as they were not pursued before the High Court. The appeal was dismissed due to lack of reasons. en-us Wed, 19 Jan 1972 00:00:00 +0530 Tue, 14 Jul 2026 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6331 The Supreme Court held that the term "Hindu undivided family" in the Wealth-tax Act includes Jain undivided families. The Court noted historical practices and legislative treatment of Jains as part of the broader Hindu category. The assessment of a Jain family as a Hindu undivided family was upheld. Other issues regarding legislative competence and violation of Article 14 were not addressed as they were not pursued before the High Court. The appeal was dismissed due to lack of reasons. Case-Laws Wealth-tax Wed, 19 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6331