https://www.taxtmi.com/caselaws?id=26855 The High Court ruled that the grandchildren were not entitled to be assessed as a Hindu undivided family for taxation purposes based on the interpretation of a will. The court found that the bequests in the will were intended for the individuals, not the joint families of the grandchildren. The court emphasized the clear language of the will, stating that the grandchildren were to inherit the business as individuals. The judgment favored the Revenue, dismissing the claim of the assessees and rejecting their appeal for leave to the Supreme Court. en-us Wed, 19 Dec 1984 00:00:00 +0530 Mon, 08 Feb 2010 18:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26855 The High Court ruled that the grandchildren were not entitled to be assessed as a Hindu undivided family for taxation purposes based on the interpretation of a will. The court found that the bequests in the will were intended for the individuals, not the joint families of the grandchildren. The court emphasized the clear language of the will, stating that the grandchildren were to inherit the business as individuals. The judgment favored the Revenue, dismissing the claim of the assessees and rejecting their appeal for leave to the Supreme Court. Case-Laws Wealth-tax Wed, 19 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26855