https://www.taxtmi.com/caselaws?id=40197 The Supreme Court held that assessments on Hindu undivided families post the Kerala Joint Hindu Family System (Abolition) Act, 1975 are impermissible. The Act abolished joint family systems among Hindus in Kerala, deeming coparcenary property holders as tenants-in-common and eliminating the existence of Hindu undivided families. Section 20 of the Wealth-tax Act cannot treat Hindu undivided families as existing for assessment purposes post the Act. The Court upheld the consistent line of authority by the Kerala High Court, dismissing the appeals without costs due to the importance of consistency in interpreting State enactments. en-us Thu, 26 Sep 1996 00:00:00 +0530 Mon, 26 Apr 2010 10:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40197 The Supreme Court held that assessments on Hindu undivided families post the Kerala Joint Hindu Family System (Abolition) Act, 1975 are impermissible. The Act abolished joint family systems among Hindus in Kerala, deeming coparcenary property holders as tenants-in-common and eliminating the existence of Hindu undivided families. Section 20 of the Wealth-tax Act cannot treat Hindu undivided families as existing for assessment purposes post the Act. The Court upheld the consistent line of authority by the Kerala High Court, dismissing the appeals without costs due to the importance of consistency in interpreting State enactments. Case-Laws Income Tax Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40197