https://www.taxtmi.com/caselaws?id=276061 The expression "Hindu undivided family" was to be understood in its Hindu law sense, and not as limited to a coparcenary alone. A joint family could continue even with one surviving male member if female members remained part of the family and retained recognised rights in the property. On that basis, income received by the sole surviving male member by right of survivorship was taxable as the income of the Hindu undivided family, not as his individual income, and the assessment on an individual basis was not in order. en-us Thu, 28 Mar 1935 00:00:00 +0530 Fri, 26 Oct 2018 14:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276061 The expression "Hindu undivided family" was to be understood in its Hindu law sense, and not as limited to a coparcenary alone. A joint family could continue even with one surviving male member if female members remained part of the family and retained recognised rights in the property. On that basis, income received by the sole surviving male member by right of survivorship was taxable as the income of the Hindu undivided family, not as his individual income, and the assessment on an individual basis was not in order. Case-Laws Income Tax Thu, 28 Mar 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276061