https://www.taxtmi.com/caselaws?id=6724 A Hindu undivided family can exist where a coparcener is associated with his wife or widowed mother, and that family unit is sufficient for assessment in HUF status under the Wealth-tax Act. Applying that principle, the assets standing in the assessee's hands were held to belong in law to the HUF constituted by him and his mother, with further support from the presence of his wife. The question was answered in the assessee's favour, and the assets were held assessable as HUF property. en-us Tue, 16 Nov 1965 00:00:00 +0530 Sun, 01 Feb 2009 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6724 A Hindu undivided family can exist where a coparcener is associated with his wife or widowed mother, and that family unit is sufficient for assessment in HUF status under the Wealth-tax Act. Applying that principle, the assets standing in the assessee's hands were held to belong in law to the HUF constituted by him and his mother, with further support from the presence of his wife. The question was answered in the assessee's favour, and the assets were held assessable as HUF property. Case-Laws Income Tax Tue, 16 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6724