1972 (2) TMI 1 - SCH - Wealth-tax

Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee, his wife and minor daughter did not constitute a Hindu undivided family in law - question referred must therefore be answered in the negative in favour of the assessee and against the department

Summary

The Supreme Court held that a Hindu undivided family can consist of a single male member, his wife, and daughter. The question referred was answered in the negative in favor of the assessee. No costs were awarded, and the counsel's fee was assessed at Rs. 200. (Case citation: 1972 (2) TMI 1 - SC)