https://www.taxtmi.com/caselaws?id=275580 A Hindu undivided family may continue despite the death of the last male coparcener if female members remain joint, because coparcenary and HUF are not identical concepts and joint family status can subsist through common residence, mess and worship; the HUF status was therefore upheld. Maintenance paid to a widow of a predeceased coparcener remains attributable to her family status under Hindu law, and an agreement fixing or enhancing the allowance does not change its essential character; the exemption therefore failed. The tax exemption claim was rejected on both questions. en-us Wed, 14 Feb 1945 00:00:00 +0630 Tue, 09 Oct 2018 11:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275580 A Hindu undivided family may continue despite the death of the last male coparcener if female members remain joint, because coparcenary and HUF are not identical concepts and joint family status can subsist through common residence, mess and worship; the HUF status was therefore upheld. Maintenance paid to a widow of a predeceased coparcener remains attributable to her family status under Hindu law, and an agreement fixing or enhancing the allowance does not change its essential character; the exemption therefore failed. The tax exemption claim was rejected on both questions. Case-Laws Income Tax Wed, 14 Feb 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=275580