https://www.taxtmi.com/caselaws?id=29250 A higher income-tax rate for a Hindu undivided family was upheld as a valid classification because HUFs are a distinct assessable unit with special tax advantages. The court applied the settled principle that a taxing statute may differentiate between classes where the distinction rests on intelligible differentia with a rational nexus to the object of the law. The challenged rate was designed to neutralise tax-avoidance benefits and promote equitable taxation, so the Article 14 and Article 15(1) objections failed. The Article 19(1)(g) challenge also failed for want of any demonstrated restriction on occupation or business, and the Hindu Gains of Learning Act, 1930 was not affected. 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 A higher income-tax rate for a Hindu undivided family was upheld as a valid classification because HUFs are a distinct assessable unit with special tax advantages. The court applied the settled principle that a taxing statute may differentiate between classes where the distinction rests on intelligible differentia with a rational nexus to the object of the law. The challenged rate was designed to neutralise tax-avoidance benefits and promote equitable taxation, so the Article 14 and Article 15(1) objections failed. The Article 19(1)(g) challenge also failed for want of any demonstrated restriction on occupation or business, and the Hindu Gains of Learning Act, 1930 was not affected. Case-Laws Income Tax Thu, 10 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29250