T. S. SRINIVASAN vs COMMISSIONER OF INCOME TAX, MADRAS

The Supreme Court held that under the Income Tax Act, 1922, a Hindu undivided family (HUF) comes into existence only upon the birth of a son, not at conception. The Court emphasized that the doctrine of Hindu Law, which equates a conceived son with a living son for property rights, does not apply to tax liabilities. Therefore, the income received before the child's birth was deemed the individual income of the assessee, affirming the High Court's ruling that the assessment as an HUF was invalid until the child's birth on December 11, 1952.