https://www.taxtmi.com/caselaws?id=38758 A child acquires Hindu status under the codifying Hindu statutes only if, despite having one Hindu parent, the child is brought up as a Hindu in that parent's Hindu family. Applying Explanation (b) to section 2(1) of the Hindu Marriage Act, 1955, and the corresponding provisions of the Hindu Succession Act, 1956 and the Hindu Minority and Guardianship Act, 1956, the Madras HC noted that the assessee's wife and daughter were Christians and there was no material to show that the daughter was brought up as a Hindu. A heterogeneous family of a Hindu spouse, a non-Hindu spouse and a non-Hindu child did not satisfy the statutory requirement, so the family could not be assessed as a Hindu undivided family. en-us Thu, 24 Feb 1977 00:00:00 +0530 Thu, 08 Apr 2010 18:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38758 A child acquires Hindu status under the codifying Hindu statutes only if, despite having one Hindu parent, the child is brought up as a Hindu in that parent's Hindu family. Applying Explanation (b) to section 2(1) of the Hindu Marriage Act, 1955, and the corresponding provisions of the Hindu Succession Act, 1956 and the Hindu Minority and Guardianship Act, 1956, the Madras HC noted that the assessee's wife and daughter were Christians and there was no material to show that the daughter was brought up as a Hindu. A heterogeneous family of a Hindu spouse, a non-Hindu spouse and a non-Hindu child did not satisfy the statutory requirement, so the family could not be assessed as a Hindu undivided family. Case-Laws Income Tax Thu, 24 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38758