https://www.taxtmi.com/caselaws?id=276488 For income-tax purposes, a Hindu undivided family denotes a Hindu coparcenary with joint family property or income, not merely a wider Hindu family living together. Where the capital invested in a firm was self-acquired or gifted, and there was no proof that it had been thrown into common stock or that separate rights were abandoned, the partnership income remained individual income. In the absence of an ancestral nucleus or, for assessees without sons, any coparcenary at all, the income could not be assessed in the hands of a Hindu undivided family and was properly taxed as the assessees' individual income. en-us Thu, 13 Dec 1934 00:00:00 +0530 Mon, 12 Nov 2018 18:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276488 For income-tax purposes, a Hindu undivided family denotes a Hindu coparcenary with joint family property or income, not merely a wider Hindu family living together. Where the capital invested in a firm was self-acquired or gifted, and there was no proof that it had been thrown into common stock or that separate rights were abandoned, the partnership income remained individual income. In the absence of an ancestral nucleus or, for assessees without sons, any coparcenary at all, the income could not be assessed in the hands of a Hindu undivided family and was properly taxed as the assessees' individual income. Case-Laws Income Tax Thu, 13 Dec 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276488