COMMISSIONER OF EXPENDITURE-TAX, GUJARAT,AHMEDABAD vs DARSHAN SURENDRA PAREKH

The Supreme Court interpreted Section 4 of the Expenditure Tax Act, 1957, clarifying that the term 'dependent' does not include a karta of a Hindu undivided family. The Court held that expenditures incurred by the karta for personal requirements or on behalf of the family cannot be included in the taxable expenditure under Section 4(i) or (ii). The appeal was dismissed, affirming the High Court's decision that such expenditures were not chargeable to tax.