https://www.taxtmi.com/caselaws?id=28078 After partition of joint family property under the Benaras school of Mitakshara law, the reduced share retained by the husband remained Hindu joint family property, because the mere reduction in coparceners did not change the character of the property and the wife's separate share did not convert it into individual property. The wife continued to be a sapinda and a member of the Hindu family despite partition, so the family relationship persisted for rate purposes. On that footing, the assessee was assessable as a Hindu undivided family and the higher rate under the Finance Act, 1974 applied. en-us Wed, 30 Mar 1983 00:00:00 +0530 Wed, 17 Feb 2010 18:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28078 After partition of joint family property under the Benaras school of Mitakshara law, the reduced share retained by the husband remained Hindu joint family property, because the mere reduction in coparceners did not change the character of the property and the wife's separate share did not convert it into individual property. The wife continued to be a sapinda and a member of the Hindu family despite partition, so the family relationship persisted for rate purposes. On that footing, the assessee was assessable as a Hindu undivided family and the higher rate under the Finance Act, 1974 applied. Case-Laws Income Tax Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28078