https://www.taxtmi.com/caselaws?id=7468 A Hindu undivided family may be recognised for tax purposes even where the family consists of a father and a son accepted and brought up as a member of the household. A legitimate son born of a marriage under the Special Marriage Act, 1954, is not excluded from Hindu family status merely because succession to the father's property is governed by that Act. Where the personal law and relevant statutes permit that status, property held by the father can be treated as joint family property and assessed accordingly, rather than in the status of an individual. en-us Fri, 20 Dec 1968 00:00:00 +0530 Fri, 20 Feb 2009 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7468 A Hindu undivided family may be recognised for tax purposes even where the family consists of a father and a son accepted and brought up as a member of the household. A legitimate son born of a marriage under the Special Marriage Act, 1954, is not excluded from Hindu family status merely because succession to the father's property is governed by that Act. Where the personal law and relevant statutes permit that status, property held by the father can be treated as joint family property and assessed accordingly, rather than in the status of an individual. Case-Laws Income Tax Fri, 20 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7468