1989 (3) TMI 22 - HC - Income Tax

Summary

The Kerala High Court delivered a judgment on the scope and impact of the Kerala Joint Hindu Family System (Abolition) Act, 1975 in Income-tax Reference No. 8 of 1983 and Income-tax Reference No. 190 of 1985. The court held that the joint Hindu family ceased to exist by the operation of law under the Act, with effect from December 1, 1976. The court answered the questions in Income-tax Reference No. 190 of 1985 in favor of the assessee.