https://www.taxtmi.com/caselaws?id=198533 The phrase "lineal descendant" in condition (b) of clause (i) of Part I(A) of Schedule I to the Indian Finance Act, 1951 was construed in its natural sense as descent in a direct line without deviation. On that reading, a son or grandson is a lineal descendant of his mother or grandmother, and the fact that succession through a Hindu female may differ does not alter the statutory meaning. The higher exemption limit for a Hindu undivided family was therefore unavailable where the relevant members were lineally descended from a living family member. en-us Tue, 23 Aug 1955 00:00:00 +0530 Fri, 02 Feb 2018 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198533 The phrase "lineal descendant" in condition (b) of clause (i) of Part I(A) of Schedule I to the Indian Finance Act, 1951 was construed in its natural sense as descent in a direct line without deviation. On that reading, a son or grandson is a lineal descendant of his mother or grandmother, and the fact that succession through a Hindu female may differ does not alter the statutory meaning. The higher exemption limit for a Hindu undivided family was therefore unavailable where the relevant members were lineally descended from a living family member. Case-Laws Income Tax Tue, 23 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198533