https://www.taxtmi.com/caselaws?id=49257 The High Court affirmed that a Hindu Undivided Family (HUF) can be constituted by a single male member along with widows and unmarried daughters, rejecting the requirement for at least two male members. The court upheld the assessment of income in the hands of the HUF, clarifying that a joint family can include a single male member and widows. Additionally, the court ruled in favor of the Appellate Assistant Commissioner's authority to correct the status, determining that income from the property of the HUF was taxable. The appeal was dismissed, and the court did not opine on the taxability of a single-member HUF. 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 The High Court affirmed that a Hindu Undivided Family (HUF) can be constituted by a single male member along with widows and unmarried daughters, rejecting the requirement for at least two male members. The court upheld the assessment of income in the hands of the HUF, clarifying that a joint family can include a single male member and widows. Additionally, the court ruled in favor of the Appellate Assistant Commissioner's authority to correct the status, determining that income from the property of the HUF was taxable. The appeal was dismissed, and the court did not opine on the taxability of a single-member HUF. Case-Laws Income Tax Mon, 10 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49257