https://www.taxtmi.com/caselaws?id=192448 Membership of a Hindu undivided family under Section 14(1) of the Income-tax Act must be affirmatively proved on the evidence, as it is primarily a question of fact. On the material discussed, the estate was impartible and held by a single holder under the Oudh Estates Act, and the assessee's own assertion was the only material supporting membership. The income-tax authorities were therefore justified in treating membership as unproved. The further question whether the allowance was received in that capacity was not decided because it was excluded from consideration. en-us Mon, 08 Feb 1943 00:00:00 +0630 Thu, 01 Jun 2017 15:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192448 Membership of a Hindu undivided family under Section 14(1) of the Income-tax Act must be affirmatively proved on the evidence, as it is primarily a question of fact. On the material discussed, the estate was impartible and held by a single holder under the Oudh Estates Act, and the assessee's own assertion was the only material supporting membership. The income-tax authorities were therefore justified in treating membership as unproved. The further question whether the allowance was received in that capacity was not decided because it was excluded from consideration. Case-Laws Income Tax Mon, 08 Feb 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=192448