Huf creation

This query is : Resolved 

08 May 2012 Can a husband and wife form HUF for income tax purpose or HUF can be formed only after a kid?
My query is related to Income Tax Act only, not for HUF act.
Thanks in Advance

08 May 2012 Yes Husband and Wife can form a HUF.
HUF can be in Existence with Husband and wife as its coparcenor, member respectively.

Commissioner Of Income Tax vs Arun Kumar Jhunjhunwalla & Sons.

Check from below link....

https://www.indiankanoon.org/doc/652055/


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