https://www.taxtmi.com/caselaws?id=284975 The proviso to the First Schedule to section 2 of the Indian Finance Act, 1955 was construed to require that the minimum number of HUF members entitled to the higher exemption limit must not be lineally descended from one another. The expression "lineally descended" was given its ordinary meaning of descent in a direct line, and it was held that such descent can exist through female as well as male members. Because the relevant members were lineally descended from each other, the assessee HUF failed the proviso and was not entitled to the higher exemption limit. en-us Wed, 20 Apr 1960 00:00:00 +0530 Thu, 19 Dec 2019 18:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284975 The proviso to the First Schedule to section 2 of the Indian Finance Act, 1955 was construed to require that the minimum number of HUF members entitled to the higher exemption limit must not be lineally descended from one another. The expression "lineally descended" was given its ordinary meaning of descent in a direct line, and it was held that such descent can exist through female as well as male members. Because the relevant members were lineally descended from each other, the assessee HUF failed the proviso and was not entitled to the higher exemption limit. Case-Laws Income Tax Wed, 20 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284975