https://www.taxtmi.com/caselaws?id=22335 A female member of a Hindu joint family does not cease to be a member merely by executing a release deed relinquishing rights in joint family property. Membership arises from family relationship, not from ownership of property or an enforceable claim to it; a female member is not a coparcener and has no right to demand partition, while maintenance and, for unmarried daughters, marriage expenses are incidental to membership. On that basis, relinquishment of property rights does not by itself sever membership of the joint family. The release deed therefore did not end Jayamma's status as a member of the Hindu undivided family, and the issue was answered against the assessee. en-us Thu, 31 Jan 1991 00:00:00 +0530 Wed, 09 Dec 2009 12:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22335 A female member of a Hindu joint family does not cease to be a member merely by executing a release deed relinquishing rights in joint family property. Membership arises from family relationship, not from ownership of property or an enforceable claim to it; a female member is not a coparcener and has no right to demand partition, while maintenance and, for unmarried daughters, marriage expenses are incidental to membership. On that basis, relinquishment of property rights does not by itself sever membership of the joint family. The release deed therefore did not end Jayamma's status as a member of the Hindu undivided family, and the issue was answered against the assessee. Case-Laws Wealth-tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22335