https://www.taxtmi.com/caselaws?id=6481 A legitimate child of a Hindu father, though born of a marriage solemnised under the Special Marriage Act, 1954, may be treated as Hindu if brought up as a Hindu and not shown to have adopted another faith. On that basis, the father and son could constitute a Hindu undivided family for assessment under the Income-tax, Wealth-tax and Expenditure-tax Acts. Section 21 of the Special Marriage Act was confined to succession to the property of spouses and their issue under the Indian Succession Act, 1925, and did not alter the joint family character of the family unit or the father's ability to treat his property as joint family property. en-us Thu, 29 Apr 1976 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6481 A legitimate child of a Hindu father, though born of a marriage solemnised under the Special Marriage Act, 1954, may be treated as Hindu if brought up as a Hindu and not shown to have adopted another faith. On that basis, the father and son could constitute a Hindu undivided family for assessment under the Income-tax, Wealth-tax and Expenditure-tax Acts. Section 21 of the Special Marriage Act was confined to succession to the property of spouses and their issue under the Indian Succession Act, 1925, and did not alter the joint family character of the family unit or the father's ability to treat his property as joint family property. Case-Laws Wealth-tax Thu, 29 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6481