Hindu undivided family(HUF)

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..... Indian Income-tax Act of 1922, the Supreme Court has observed in Surjit Lal Chhabda v. CIT [ 1975 (10) TMI 1 - SUPREME COURT] that joint family and undivided family are synonymous terms and that the expression Hindu undivided family has a well-known connotation under the Hindu law and must be construed in the sense in which it is understood under the Hindu law. It is true that the appellant (befor .....

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..... a fringe of persons, males and females, who constitute an undivided or joint family. There is no limit to the number of persons who can compose it nor to their remoteness from the common ancestor and to their relationship with one another. A joint Hindu family consists of persons lineally descended from a common ancestor and includes their wives and unmarried daughters. The joint Hindu family, wi .....

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