https://www.taxtmi.com/caselaws?id=276487 For income-tax purposes, a Hindu undivided family is not confined to a narrow coparcenary with multiple male members. The concept may include a sole surviving male coparcener along with widowed mother and sisters where family property and family income continue to exist. On that basis, income arising from such property is assessable in the hands of the Hindu undivided family itself, because the family remains the taxable unit under the Act. The stated result is that the HUF status and the corresponding assessment were upheld. en-us Wed, 20 Jun 1962 00:00:00 +0530 Mon, 12 Nov 2018 18:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276487 For income-tax purposes, a Hindu undivided family is not confined to a narrow coparcenary with multiple male members. The concept may include a sole surviving male coparcener along with widowed mother and sisters where family property and family income continue to exist. On that basis, income arising from such property is assessable in the hands of the Hindu undivided family itself, because the family remains the taxable unit under the Act. The stated result is that the HUF status and the corresponding assessment were upheld. Case-Laws Income Tax Wed, 20 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276487