https://www.taxtmi.com/caselaws?id=17174 Section 4(1) of the Kerala Joint Hindu Family System (Abolition) Act applies only to coparceners holding coparcenary property, while its proviso protects only limited rights of other members of an undivided Hindu family. A wife and daughters are not coparceners, and section 14 of the Hindu Succession Act does not create a fresh right for female members to claim a share in coparcenary property or convert them into coparceners. Section 4(2) also does not apply to a joint Hindu family consisting of a sole coparcener with his wife and daughters, so such members cannot be assessed as tenants-in-common. en-us Wed, 11 Mar 1998 00:00:00 +0530 Tue, 15 Sep 2009 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17174 Section 4(1) of the Kerala Joint Hindu Family System (Abolition) Act applies only to coparceners holding coparcenary property, while its proviso protects only limited rights of other members of an undivided Hindu family. A wife and daughters are not coparceners, and section 14 of the Hindu Succession Act does not create a fresh right for female members to claim a share in coparcenary property or convert them into coparceners. Section 4(2) also does not apply to a joint Hindu family consisting of a sole coparcener with his wife and daughters, so such members cannot be assessed as tenants-in-common. Case-Laws Income Tax Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17174