https://www.taxtmi.com/caselaws?id=28653 Under Hindu law, a Hindu undivided family need not consist of more than one male member; a family made up of a male member and his wife is sufficient to constitute an HUF even if the wife has no proprietary interest in family property and there is no living child. On that principle, the assessee's family of himself and his wife answered the description of an HUF and was correctly accepted in that status. en-us Tue, 16 Feb 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28653 Under Hindu law, a Hindu undivided family need not consist of more than one male member; a family made up of a male member and his wife is sufficient to constitute an HUF even if the wife has no proprietary interest in family property and there is no living child. On that principle, the assessee's family of himself and his wife answered the description of an HUF and was correctly accepted in that status. Case-Laws Income Tax Tue, 16 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28653