https://www.taxtmi.com/caselaws?id=7640 For income-tax purposes, "Hindu undivided family" is understood as a Hindu joint family under personal law and requires the existence of a family unit capable of constituting such a joint family. A single unmarried male member, even if he received property on partition, cannot be assessed as a Hindu undivided family merely because he may later become the head of a joint family. On the facts stated, the materials did not support treating a lone unmarried coparcener without wife or children as an HUF, and assessment as an individual was upheld. en-us Wed, 10 Sep 1969 00:00:00 +0530 Tue, 17 Mar 2009 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7640 For income-tax purposes, "Hindu undivided family" is understood as a Hindu joint family under personal law and requires the existence of a family unit capable of constituting such a joint family. A single unmarried male member, even if he received property on partition, cannot be assessed as a Hindu undivided family merely because he may later become the head of a joint family. On the facts stated, the materials did not support treating a lone unmarried coparcener without wife or children as an HUF, and assessment as an individual was upheld. Case-Laws Income Tax Wed, 10 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7640