https://www.taxtmi.com/caselaws?id=276404 Under the Expenditure-tax Act, a Hindu undivided family and its karta are separate assessable units, so expenditure met by the karta from his own separate property is not includible in the family's taxable expenditure. Section 4(i) applies only where another person incurs expenditure in respect of the assessee's obligation or personal requirement, and does not cover the karta's self-spending. Expenditure by dependent children from trust income or their own property is likewise outside section 4(i), and section 4(ii) applies only where a dependant spends property or income transferred by the assessee for the assessee's benefit or another dependant's benefit. On that analysis, the disputed amounts were not taxable in the family's hands. en-us Mon, 26 Oct 1964 00:00:00 +0530 Sat, 10 Nov 2018 10:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276404 Under the Expenditure-tax Act, a Hindu undivided family and its karta are separate assessable units, so expenditure met by the karta from his own separate property is not includible in the family's taxable expenditure. Section 4(i) applies only where another person incurs expenditure in respect of the assessee's obligation or personal requirement, and does not cover the karta's self-spending. Expenditure by dependent children from trust income or their own property is likewise outside section 4(i), and section 4(ii) applies only where a dependant spends property or income transferred by the assessee for the assessee's benefit or another dependant's benefit. On that analysis, the disputed amounts were not taxable in the family's hands. Case-Laws Income Tax Mon, 26 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276404