https://www.taxtmi.com/caselaws?id=292483 A Hindu widow entitled to maintenance may remain a member of a Hindu undivided family even though she is not a coparcener, because the expression "Hindu undivided family" is wider than coparcenary and includes female members entitled to maintenance. Where the coparcenary has been disrupted, the widow's family relationship with the surviving members does not cease, and maintenance received in that capacity is treated as receipt by a member of the family. On that basis, the maintenance allowance was regarded as exempt under Section 14(1) of the Income-tax Act, 1922. en-us Tue, 15 Oct 1940 00:00:00 +0530 Fri, 25 Dec 2020 18:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292483 A Hindu widow entitled to maintenance may remain a member of a Hindu undivided family even though she is not a coparcener, because the expression "Hindu undivided family" is wider than coparcenary and includes female members entitled to maintenance. Where the coparcenary has been disrupted, the widow's family relationship with the surviving members does not cease, and maintenance received in that capacity is treated as receipt by a member of the family. On that basis, the maintenance allowance was regarded as exempt under Section 14(1) of the Income-tax Act, 1922. Case-Laws Income Tax Tue, 15 Oct 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292483