1937 (4) TMI 23

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....J. M. Parikh JUDGMENT LORD MACMILLAN.- Since the order pronounced by the High Court in the present case on March 28, 1935, this Board has had occasion to consider the interpretation of the words, "Hindu undivided family" as employed in Sec. 55 of the Indian Income Tax Act, in the case of Kalyanji Vithal Das v. Commissioner of Income Tax, Bengal, in which the judgment of their Lordships wa....

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....e present appeal. Their Lordships will, therefore, humbly advise His Majesty that the appeal should be allowed, and the order of March 28, 1935, be reversed; that it should be found in answer to the first question as follows:- "That in the circumstances of the case the income received by right of survivorship by the sole surviving male member of a Hindu undivided family can be taxed in....