https://www.taxtmi.com/caselaws?id=289251 An ancestral impartible estate retains joint family character for survivorship, so a junior member remains part of the Hindu undivided family unless he renounces succession. A maintenance allowance paid to such a member may be treated as received in that character and not chargeable under the HUF-related exemption discussed, subject to rebuttal of the presumption of customary maintenance. However, the same allowance is not agricultural income where its immediate source is the allowance itself rather than the agricultural operations of the estate. en-us Tue, 30 Jan 1934 00:00:00 +0530 Wed, 22 Jul 2020 12:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289251 An ancestral impartible estate retains joint family character for survivorship, so a junior member remains part of the Hindu undivided family unless he renounces succession. A maintenance allowance paid to such a member may be treated as received in that character and not chargeable under the HUF-related exemption discussed, subject to rebuttal of the presumption of customary maintenance. However, the same allowance is not agricultural income where its immediate source is the allowance itself rather than the agricultural operations of the estate. Case-Laws Income Tax Tue, 30 Jan 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289251