https://www.taxtmi.com/caselaws?id=13139 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was held to operate only within Kerala and not extraterritorially to persons permanently resident and assessed in Tamil Nadu. The assessee's earlier presence in the area that later became Kerala, or ownership of Kerala property, did not affect income-tax status outside that State. The Act was therefore inapplicable, and the assessee remained assessable in the status of a Hindu undivided family. en-us Mon, 18 Jun 2001 00:00:00 +0530 Tue, 26 May 2009 16:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13139 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was held to operate only within Kerala and not extraterritorially to persons permanently resident and assessed in Tamil Nadu. The assessee's earlier presence in the area that later became Kerala, or ownership of Kerala property, did not affect income-tax status outside that State. The Act was therefore inapplicable, and the assessee remained assessable in the status of a Hindu undivided family. Case-Laws Income Tax Mon, 18 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13139