https://www.taxtmi.com/caselaws?id=39332 After a widow's adoption, the assessee was assessable to wealth-tax as a Hindu undivided family because the adoption deed and the Hindu Adoption and Maintenance Act treated the adoption as relating not only to the widow but also to her deceased husband. The fact that the property had become the widow's absolute estate under the Hindu Succession Act did not make that point decisive for the wealth-tax status. On the facts, the adopted son was placed in the position of a son in the family, and the existence of a joint Hindu family could not be denied merely because the adoption occurred after partition and after the widow became full owner. en-us Wed, 18 Sep 1974 00:00:00 +0530 Thu, 15 Apr 2010 16:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39332 After a widow's adoption, the assessee was assessable to wealth-tax as a Hindu undivided family because the adoption deed and the Hindu Adoption and Maintenance Act treated the adoption as relating not only to the widow but also to her deceased husband. The fact that the property had become the widow's absolute estate under the Hindu Succession Act did not make that point decisive for the wealth-tax status. On the facts, the adopted son was placed in the position of a son in the family, and the existence of a joint Hindu family could not be denied merely because the adoption occurred after partition and after the widow became full owner. Case-Laws Income Tax Wed, 18 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39332