Commissioner of Income Tax Bombay v Gomedalli Lakshminarayan AIR 1935 Bom 412 HUF

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In Gomedalli case, should the income received by the only surviving male member of a Hindu undivided family through right of survivorship be taxed as his individual income or as the income of the family itself for the purpose of assessment to super-tax under Section 55 of the Income-tax Act, 1922? • Commissioner of Income Tax, Bombay v. Gomedalli Lakshminarayan AIR 1935 Bom. 412. [HUF] Text- https://indiankanoon.org/doc/621130/ • The Faculty of Law at Delhi University, through its various centres like Campus Law Centre (CLC), Law Centre 1 (LC1), and Law Centre 2 (LC2), uses the case study method to teach law. Students are provided with case materials containing original texts of relevant judgments in edited form. You can use the link chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://lawfaculty.du.ac.in/userfiles... to access the website that provides a soft copy of the case materials for Family Law 2. This subject deals with uncodified Hindu Law regarding the Hindu Joint Family, coparcenary, partition, karta, and pious obligation of a Hindu son under the Mitakshara and Dayabhaga schools of law. It also deals with codified Hindu law like the Hindu Succession Act, 1956, which provides for the succession of property of a Hindu male and female. The statute also helps us understand legal heirs and who can be disqualified as an heir. • Timecodes • 0:00 Intro • 0:22 Facts of Commissioner of Income Tax, Bombay v. Gomedalli Lakshminarayan • 1:19 Question regarding HUF, Supertax etc. • 1:50 Observations in the present case • 3:43 Vedathanni v. CIT [56 Mad 1] • 4:19 Further Observations regarding coparceners, sole surviving coparcener, right to be maintained etc. • 9:39 Final Decision

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