https://www.taxtmi.com/caselaws?id=286337 A branch of a larger Hindu joint family may itself be recognised as a separate Hindu undivided family for tax purposes, and a member may impress self-acquired property with the character of branch family property even while the larger family remains undivided. The existence of a larger joint family does not bar treatment of the branch as an assessable unit, and the branch hotchpotch need not first contain an existing nucleus before such property is thrown into it. On that basis, the income from the property was assessable in the hands of the Hindu undivided family and properly excluded from the assessee's individual total income. en-us Fri, 07 Sep 1962 00:00:00 +0530 Fri, 21 Feb 2020 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286337 A branch of a larger Hindu joint family may itself be recognised as a separate Hindu undivided family for tax purposes, and a member may impress self-acquired property with the character of branch family property even while the larger family remains undivided. The existence of a larger joint family does not bar treatment of the branch as an assessable unit, and the branch hotchpotch need not first contain an existing nucleus before such property is thrown into it. On that basis, the income from the property was assessable in the hands of the Hindu undivided family and properly excluded from the assessee's individual total income. Case-Laws Income Tax Fri, 07 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286337