https://www.taxtmi.com/caselaws?id=49257 For income-tax purposes, a Hindu undivided family can remain a taxable unit even where only one male coparcener survives, so long as the family also includes female members such as a widowed mother and unmarried daughters. The Act does not require two male coparceners for assessability. Property that belonged to the joint family does not lose its family character merely because it is represented by a sole surviving coparcener; the relevant factor is the continuing undivided family interest in that property. On that basis, the income from the property remained assessable in the hands of the Hindu undivided family rather than as the individual income of the surviving coparcener. en-us Mon, 10 Jan 1966 00:00:00 +0530 Wed, 25 Feb 2015 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49257 For income-tax purposes, a Hindu undivided family can remain a taxable unit even where only one male coparcener survives, so long as the family also includes female members such as a widowed mother and unmarried daughters. The Act does not require two male coparceners for assessability. Property that belonged to the joint family does not lose its family character merely because it is represented by a sole surviving coparcener; the relevant factor is the continuing undivided family interest in that property. On that basis, the income from the property remained assessable in the hands of the Hindu undivided family rather than as the individual income of the surviving coparcener. Case-Laws Income Tax Mon, 10 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49257