https://www.taxtmi.com/caselaws?id=39959 A spouse or minor child of an individual assessee qualifies as a dependant under the amended definition without proving actual financial dependence; accordingly, the wife's expenditure is includible in the individual's taxable expenditure. The separate treatment of individuals and Hindu undivided families does not import an HUF-related qualification into an individual's assessment. The distinction does not violate equality principles, and the levy falls within residuary legislative power. Reassessment notices remain valid where information on the wife's expenditure was received within the prescribed four-year period and independently supports reopening under the applicable provision. en-us Mon, 30 Aug 1971 00:00:00 +0530 Sat, 14 Nov 2015 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39959 A spouse or minor child of an individual assessee qualifies as a dependant under the amended definition without proving actual financial dependence; accordingly, the wife's expenditure is includible in the individual's taxable expenditure. The separate treatment of individuals and Hindu undivided families does not import an HUF-related qualification into an individual's assessment. The distinction does not violate equality principles, and the levy falls within residuary legislative power. Reassessment notices remain valid where information on the wife's expenditure was received within the prescribed four-year period and independently supports reopening under the applicable provision. Case-Laws Income Tax Mon, 30 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39959