1996 (9) TMI 100 - HC - Income Tax

Summary

The High Court of Punjab and Haryana ruled that Jat Sikhs in Punjab are governed by Hindu law, not customary law. The deceased was found to have constituted a Hindu undivided family, impacting estate duty assessment. The decision was based on a Full Bench ruling in Pritam Singh v. Asst. CED [1976] 103 ITR 661, affirming that Jat Sikhs can form a Hindu undivided family.