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    <title>1948 (2) TMI 16 - ITAT NAGPUR</title>
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    <description>A widow who is a member and manager of a joint Hindu family consisting of herself and her minor sons is competent to act as karta and to enter into a partnership in that representative capacity. The analysis states that managerial capacity under Hindu law is not confined to male coparceners, distinguishes guardianship cases as irrelevant to karta-ship, and notes that a female may manage family or religious property. It further explains that under Dayabhaga law a widow may be a coparcener and karta, and that even under Mitakshara law coparcenary status is not essential to managerial competency. Provincial authority recognising an adult female manager was also relied on.</description>
    <language>en-us</language>
    <pubDate>Wed, 25 Feb 1948 00:00:00 +0530</pubDate>
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      <title>1948 (2) TMI 16 - ITAT NAGPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=276699</link>
      <description>A widow who is a member and manager of a joint Hindu family consisting of herself and her minor sons is competent to act as karta and to enter into a partnership in that representative capacity. The analysis states that managerial capacity under Hindu law is not confined to male coparceners, distinguishes guardianship cases as irrelevant to karta-ship, and notes that a female may manage family or religious property. It further explains that under Dayabhaga law a widow may be a coparcener and karta, and that even under Mitakshara law coparcenary status is not essential to managerial competency. Provincial authority recognising an adult female manager was also relied on.</description>
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      <pubDate>Wed, 25 Feb 1948 00:00:00 +0530</pubDate>
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