1937 (4) TMI 23 - HC - Income Tax

Summary

The High Court PRIVY COUNCIL ruled in favor of the Appellant in a tax case involving the interpretation of "Hindu undivided family" under the Indian Income Tax Act. The decision was based on a previous case and the appeal was allowed. The income of the surviving male member of a Hindu undivided family can be taxed as his individual income for super-tax assessment purposes. The Appellant was awarded costs.