CA Final Student
1785 Points
Joined February 2008
Unmarried daughter continues to be a member - The joint Hindu family, with all its incidents, is a creature of law and cannot be created by act of parties, except to the extent to which a stranger may be affiliated to the family by adoption. But the absence of an antecedent history of jointness between the appellant and his ancestors is no impediment to the appellant, his wife and unmarried daughter forming a joint Hindu family. The daughter too, on her birth, became a sapindi and until she leaves the family by marriage, the tie of Sapindaship will bind her to the family of her birth - Surjit Lal Chhabda v.CIT [1975] 101 ITR 776 (SC)/CIT v. B.K. Sampangiram [1986] 160 ITR 188 (Kar.).