https://www.taxtmi.com/caselaws?id=7868 For an individual assessee, expenditure incurred by a spouse or minor child is includible under section 4(ii) of the Expenditure-tax Act, 1957 only if that person is in fact dependent on the assessee for support and maintenance. The Madras High Court construed the amended definition of "dependant" in section 2(g)(i) according to its natural meaning and the Act as a whole, and held that "spouse or minor child" does not extend to an independent spouse or child. It also read section 4(ii) as drawing a distinction between an individual and a Hindu undivided family, so the additional transfer condition does not govern an individual's case. The inclusion was therefore not justified. en-us Tue, 06 Aug 1968 00:00:00 +0530 Mon, 23 Mar 2009 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7868 For an individual assessee, expenditure incurred by a spouse or minor child is includible under section 4(ii) of the Expenditure-tax Act, 1957 only if that person is in fact dependent on the assessee for support and maintenance. The Madras High Court construed the amended definition of "dependant" in section 2(g)(i) according to its natural meaning and the Act as a whole, and held that "spouse or minor child" does not extend to an independent spouse or child. It also read section 4(ii) as drawing a distinction between an individual and a Hindu undivided family, so the additional transfer condition does not govern an individual's case. The inclusion was therefore not justified. Case-Laws Income Tax Tue, 06 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7868