purposes of this clause,— (a) "concern" means a Hindu undivided family, or a firm or an association of persons or a body of individuals ... section 6 ; (31) "person" includes— (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons
received by an individual as a member of a Hindu undivided family, where such sum has been paid out of the income of the family ... said notification ; (iib) in the case of an individual or a Hindu undivided family, interest on such Capital Investment Bonds as the Central Government
Union, calculated,— (a) in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated ... income-tax: Provided also that in case of every individual or Hindu undivided family, whose income is chargeable to tax under section 115BAC
capital gain arises to an assessee, being an individual or a Hindu undivided family, from the transfer of a capital asset, being land or building
made or credit is being given to an individual or a Hindu undivided family; (ii) two per cent. where the payment is being made ... being given to a person other than an individual or a Hindu undivided family, of such sum as income-tax on income comprised therein
Union, calculated,- (a) in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated ... Union,- (a) in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated
operative society and also includes an individual or a Hindu undivided family whose total sales, gross receipts or turnover from the business or profession carried
distribution of assets on the total or partial partition of a Hindu undivided family; (ii) under a gift or will; (iii) (a) by succession, inheritance ... clause (xiv) of section 47; (iv) such assessee being a Hindu undivided family, by the mode referred to in sub-section (2) of section
further claimed that Sh. Dev Dutt
Sharma had created a Hindu Undivided Family (HUF) during his lifetime.
Upon retirement of Sh. Dev Dutt ... name of Sh. Dev Dutt
Sharma (karta) as a Hindu Undivided Family (hereinafter „HUF‟), The
Income Tax assessment orders as also the returns
related to another, if— (i) they are members of a Hindu Undivided Family; (ii) they are husband and wife; or (iii) one person is related
