https://www.taxtmi.com/caselaws?id=29250 Higher income-tax rates for Hindu undivided families under the Finance Act, 1974 are examined against constitutional equality, religious discrimination, occupational freedom and the Hindu Gains of Learning Act, 1930. Distinct taxation is justified where an intelligible differentia has a rational connection with preventing tax avoidance and ensuring equitable taxation. Hindu undivided families constitute separate assessable entities with special tax advantages, including exclusion of members' shares from their total income for rate purposes. The rate provision concerns HUF taxation and does not alter the separate character of gains of learning. en-us Thu, 10 Jul 1980 00:00:00 +0530 Thu, 11 Mar 2010 16:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29250 Higher income-tax rates for Hindu undivided families under the Finance Act, 1974 are examined against constitutional equality, religious discrimination, occupational freedom and the Hindu Gains of Learning Act, 1930. Distinct taxation is justified where an intelligible differentia has a rational connection with preventing tax avoidance and ensuring equitable taxation. Hindu undivided families constitute separate assessable entities with special tax advantages, including exclusion of members' shares from their total income for rate purposes. The rate provision concerns HUF taxation and does not alter the separate character of gains of learning. Case-Laws Income Tax Thu, 10 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29250