Hindu Undivided Family

Hindu Undivided Family: Origin, Nature and Composition

Table of Contents

Index of Authorities ……………………………………………………………………………….i

Table of Cases ……………………………………………………………………………………..i

Table of Statutes ………………………………………………………………………………….ii

Table of Abbreviations …………………………………………………………………………...ii

1. Introduction …………………………………………………………………………………….1

1.1 Research Methodology …………………………………………………………………….1

1.2 Research Plan ………………………………………………………………………………2

1.2.1 Aims and Objectives …………………………………………………………………..2

1.2.2 Scope and Limitations …………………………………………………………………2

2. Nature of the Hindu Joint Family ……………………………………………………………...3

2.1 Difference Between Hindu Undivided Family And Hindu Joint Family………………..3

2.2 Coparcenary and the HUF ………………………………………………………………4

2.3 Distinction Between Mitakshara And Dayabhaga HUFs ……………………………….6

2.3.1 Foundation of Coparcenary:...……………………………………………………...6

2.3.2 Inheritance:…………………………………………………………………………6

2.3.3 Incidents of joint family:……………………………………………………………...6

2.3.4 Right to Partition:…………………………………………………………………...7

2.3.5 Share in Property: ………………………………………………………………….7

2.3.6 Alienation of Property ……………………………………………………………...7

3. Constitution of the Hindu Undivided Family …………………………………………….8

3.1 HUF Consists Of Defined Persons: 8

3.2 Creature Of Law : 9

3.3 Presumption Of Existence Of HUF: 9

4. Conclusion 10

5. Bibliography iii

Index of Authorities

List Of Cases

Bhupartirai Hirachand v. CIT 7
CIT v. Arun Kumar Jhunjhunwala & Sons 1
CIT v. Gomedalli Lakshmainarayan 1
CIT v. P.N. Srinivasa Rao 5, 6
CWT v. Smt. Champa Kumari Singhi 1
Debedra v. Brojendra 8
I.T.O. Gorakhpur v. Ram Prasad 1
Karsondas Dharasey v. Gangabai 4
Kounla v. Ram Huree 8
Makhanalal v. Sushma Rani 8
N.V. Narendranath v. CWT 1
P.N.