https://www.taxtmi.com/caselaws?id=39929 Under the Expenditure-tax Act, 1957, a Hindu undivided family is treated as a separate taxable unit, and the statutory definition of "dependent" must be applied as written. Expenditure incurred by the karta from his separate property for his own purposes was not attributable to the family and was not includible in the family's taxable expenditure under section 4(i). By contrast, expenditure met out of trust property settled by the family for the children was includible: if the trustees spent the income on the children's needs, it fell within section 4(i), and if the children spent income received from the trust property, it was covered by section 4(ii) as expenditure from property transferred to dependants. en-us Tue, 12 Dec 1967 00:00:00 +0530 Tue, 06 Jun 2017 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39929 Under the Expenditure-tax Act, 1957, a Hindu undivided family is treated as a separate taxable unit, and the statutory definition of "dependent" must be applied as written. Expenditure incurred by the karta from his separate property for his own purposes was not attributable to the family and was not includible in the family's taxable expenditure under section 4(i). By contrast, expenditure met out of trust property settled by the family for the children was includible: if the trustees spent the income on the children's needs, it fell within section 4(i), and if the children spent income received from the trust property, it was covered by section 4(ii) as expenditure from property transferred to dependants. Case-Laws Income Tax Tue, 12 Dec 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39929