https://www.taxtmi.com/caselaws?id=7856 Under the Expenditure-tax Act, 1957, the term "dependant" in section 2(g)(i) is construed according to ordinary dependence, so a spouse or minor child qualifies only if wholly or mainly dependent on the assessee for support and maintenance. Expenditure incurred by such person from independent income or property is not includible in the individual assessee's taxable expenditure under section 4(ii). That provision applies only where the dependant's expenditure is funded from income or property transferred directly or indirectly by the assessee, and the same principle applies to both individual assessees and Hindu undivided families. A broader reading would produce unreasonable and discriminatory results. en-us Thu, 17 Aug 1967 00:00:00 +0530 Mon, 23 Mar 2009 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7856 Under the Expenditure-tax Act, 1957, the term "dependant" in section 2(g)(i) is construed according to ordinary dependence, so a spouse or minor child qualifies only if wholly or mainly dependent on the assessee for support and maintenance. Expenditure incurred by such person from independent income or property is not includible in the individual assessee's taxable expenditure under section 4(ii). That provision applies only where the dependant's expenditure is funded from income or property transferred directly or indirectly by the assessee, and the same principle applies to both individual assessees and Hindu undivided families. A broader reading would produce unreasonable and discriminatory results. Case-Laws Income Tax Thu, 17 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7856