Court : Chennai
Reported in : AIR1966Mad266
..... sole surviving coparcener;(8) separate earnings of a member of the joint family; and(9) acquisitions made by means of learning now declared by the hindu gains of learning act 1930 as the separate property of the acquirer.maintenance allowance by the manager of a joint hindu family to a junior member does not come under any one of the heads of separate property referred to above ..... such in this case, there is a reference to gokalchand's case. ilr 2 lah 40: air 1921 pc 35, though without any reference to the subsequently enacted hindu gains of learning act xxx of 1930, and sankaralinga iyer's case. has been doubted in a critical reference.in commr. of income-tax v palaniappa chettiar, 1964-1 mad lj 61 at p. 65 ..... to prove that his case was an exception. sometime after this, we have the enactment of the hindu gains of learning act xxx of 1930. the provisions of this statue need not be analysed here, but it is sufficient to note that, under this act all gains of learning, whether the learning be special or ordinary, become the self-acquired property of the acquirer. on this particularised aspect, ..... entire question is of considerable legal interest in the light of the developments which led to the enactment of the "hindu gains of learning" act xxx of 1930, and certain decisions subsequent thereto.(13) as pointed out in such standard treatises as mulla, hindu texts classed "gains of science" as joint family property, if such "knowledge of science" had been acquired at the expense of joint .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1967P& H1; 63ITR795(P& H)
..... or separate property of the acquirer, merely by reason of his learning having been imparted to him by any member of his family or with the ..... case air 1921 pc 35, that the gains made by a member by means of his learning acquired to the detriment of the family funds belong to the family, suffered a demise at the hands of the legislature in the year 1930, when the hindu gains of learning act, 1930 (act no. xxx of 1930), was passed, which provided that no gains of learning shall be held not to be the exclusive ..... the monies of the family have been invested in the partnership, the remuneration earned by the partner a member of a joint hindu family would always belong to the family. the reading of the judgment shows that the learned judges thought that no exception was possible.it was observed that--'it has been established on the record of this case that s ..... nath by messrs. k. c. raj and company is to be treated as his individual income or the income of the hindu undivided family of which he is the karta ?' but for avoiding unnecessary delay in the matter, the learned counsel for the parties-agree that we should answer the question as referred to this court by the income-tax appellate tribunal .....Tag this Judgment!
Court : Allahabad
Reported in : 139ITR887(All); 6TAXMAN174(All)
..... that the rates prescribed by sub-para. ii of para. a of pt, i of the first schedule to the finance act, 1974, has the effect of making the provisions of the hindu gains of learning act otiose. before the hindu gains of learning act, 1930, was passed, the legal position was that income earned by a member of a joint family by the practise of a ..... profession or occupation requiring special training was considered to be joint hindu family income, if such training was imparted at the expense of the joint family. the hindu gains of learning act, 1930, however, ..... provided that notwithstanding any custom or rule or interpretation of hindu law, no gains, of learning shall be held not to be the exclusive or separate property of the ..... any manner by the provisions contained in sub-para. ii of para, a of schedule i to the finance act, 1974, which paragraph, in our opinion, has no bearing on the subject-matter dealt with by the hindu gains of learning act, 1930.7. this brings us to the consideration of the submission that the prescription of a higher rate of taxation for .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1971SC1454; 78ITR33(SC); (1970)2SCC436; 1SCR748
..... in gokul chand's case 48, i. a. 162 gave rise to great deal of public dissatisfaction and the central legislature was constrained to step in and enact the hindu gains of learning act, 1930 (30 of 1930) which nullified the effect of that decision. then came the decision of this court in commissioner of income tax v. kalu babu lal chand 37 i. t. r ..... . 173. on the facts of that case, this court held that the remuneration earned by rohatgi as the managing director of a firm was the income of his hindu undivided family ..... use of the joint family funds and a use which qualifies the member to make the gains by his own efforts'. we think that that principle is no more valid. the other tests enumerated are :(1) whether the income received by a coparcener of a hindu undivided family as remuneration had any real connection with the investment of the joint family funds ..... 'that there could be no valid distinction between the direct use of the joint family funds and the use which qualified the members to make the gains on his efforts'. in making this observation, the judicial committee appears to have been guided by certain ancient hindu law texts. that view of the law became a serious impediment to the progress of the .....Tag this Judgment!
Court : Chennai
Reported in : 259ITR442(Mad)
..... rs.35,000/- as the reasonable expenditure for attending such seminar. the tribunal, on further appeal by the revenue, disallowed that amount only on the ground that the hindu gains of learning act, 1930 (act xxx of 1930) does not permit a claim of that nature to be made.9. the royalty from the book written by the kartha of the huf had vested in the huf ..... provides that no gains of learning shall be held not to be excluded and separate property of the acquirer of such learning inter alia, by reason of his learning having been acquired with the aid of some joint funds of his family. here ..... by reason of the declarations made by the assessee in the years 1967 and 1970. those royalties clearly are in the nature of gains of learning. the hindu gains of learning act, 1930 in section 3 ..... the person who had acquired that learning had chosen to throw into the hotchpot the fruits of .....Tag this Judgment!
Court : Chennai
Reported in : AIR1972Mad296
..... there is no widow in existence who has power to adopt.(8) separate earnings--separate earnings of a member of the joint family.(9) gains of learning--all acquisitions made by means of learning are now declared by the hindu gains of learning act, 1930, to be the separate property of the acquirer."though this enumeration was for a different purpose, nonetheless it throw light on the question ..... question of inheritance by the father's father and father's brother cannot possibly arise and therefore the act itself will have no application.16. mr. v. c. veeraraghavan, learned counsel for the appellant, relied on the following statement of law contained in mayne's hindu law, 11th edn. at pages 584-585--"accordingly the test of yajnavalkya confines inheritance to the estate ..... had a disposing power.' with all respect to the learned judges, we think, in the light of the arguments urged before us, that the question requires a more detailed examination of the scheme of the act with due regard to the established rules of hindu law. in cases governed by the mitakshara school of hindu law, the expression 'separate property' has sometimes been used ..... under the hindu law as it stood prior to the amendment by the said act, his sister's sons were entitled to succeed to the properties of the maternal uncle and in this case of k. kandaswami. to that suit, he impleaded his mother and two maternal aunts and his two brothers as parties. that suit was dismissed by the learned district munsif .....Tag this Judgment!
Court : Delhi
Reported in : 158(2009)DLT102
..... that it would be impractical to distinguish between personal and family element in ultimate gains i.e. the salary in that case, however left the question to be determined in execution.15. the hindu law as enunciated above was changed by the hindu gains of learning act, 1930. by section 3 thereof no gains of learning is to be held not to be exclusive and separate property of the ..... acquirer for the reason of such learning having been acquired with the aid of family funds or for the reason ..... of his having been maintained or supported from family funds. the apex court in chandrakant munilal shah v. c.i.t. : 19itr1(sc) held the definition of learning in the said act to be very wide and encompassing within its sweep every acquired capacity which enables the acquirer of the capacity to pursue any trade, industry, profession or avocation in life ..... a share therein. in this regard it is significant that there is no statutory compulsion for such trading joint hindu family to affix the words 'huf' to its trading name, as is in the case of a limited company under the companies act. most of such trading families are known not to affix huf to their trading name, though it is not .....Tag this Judgment!
Court : Delhi
..... family and thus should be partitioned between the members of the said family. 32. after the decision of privy council in gokalchands case (supra), hindu gains of learning act, 1930 was enacted by virtue of which all gains of learning, whether the learning be special or ordinary, became the self-acquired property of the acquirer. 33. in the instant case, the defendant no.4 had acquired ..... or supported, wholly or in part, by the joint funds of his family, or by the funds of any member thereof. (emphasis supplied) 31. before the enactment of hindu gains of learning act, 1930 it was settled law that income earned by a member of a joint family by the practice of a profession or occupation requiring special training was joint family property, if ..... his father left behind in pakistan for acquiring the properties mentioned in the table noted herein above is falsified; (iii) in view of the provisions of section 3 of hindu gains of learning act, 1930 which require that earning of an individual from acquired skills such as medical or legal practice, accountancy or other avocations where individual effort and skill is necessary, shall always be ..... order vii rule 11 cpc seeking rejection of the plaint on the ground that the same does not disclose any cause of action and is barred under the provisions of hindu gains of learning act, 1930. 15. during the pendency of the suit, the statement of the plaintiff no.1 was recorded under order x cpc, the relevant portion whereof reads as under:- my .....Tag this Judgment!
Court : Karnataka
Reported in : AIR1982Kant198; ILR1982KAR98
..... 1933. it appears to us that that repeal was a necessary consequence of the extension of the hindu gains of learning act, 1930 to the state of karnataka as well. the miscellaneous personal laws (extension) act, 1959 amended s. 2 of the hindu gains of learning act, 1930 by extending the act with effect from february 1, 1960 throughout the territory of india except jammu and kashmir while ..... simultaneously repealing section 6 of the mysore act x of 1933. section 6 of the mysore -act x of 1933 is analogous to the provisions of the hindu gains of learning act, 1930 and it became redundent and se was repealed. no other inference is possible in this context.re : the ..... other words, all antecedent laws to the extent that they deal with matters which are inconsistent with the provisions of the hindu succession act shall cease to have force and effect.15. mr. sunderaswamy, learned counsel for the appellants and pramila for an intervener, however, urged that both the aforesaid enactments were intended to ameliorate the conditions of women ..... and our approach should not result in the deprivation of their right when particularly the hindu succession act was also intended to enlarge their existing right and .....Tag this Judgment!
Court : Chennai
Reported in : 2012(7)MLJ776
..... should be construed that what all he acquired out of his salary should be put into common hotch pot. section 3 of the hindu gains of learning act (1930) [act xxx of 1930] is extracted here under for ready reference: "3. gains of learning not to be held, not to be separate property of acquirer merely for certain reasons notwithstanding any custom, rule or interpretation of ..... for partition. the substantial question of law no.2 is decided to the effect that as per section 3 of the hindu gains of learning act (1930) [act xxx of 1930], whatever property acquired by the plaintiff from out of his skill and learning cannot be brought into the common hotch pot and he cannot be called upon to render accounts also in respect of ..... the hindu law, no gains of learning shall be held not to be the exclusive and separate property of the acquirer merely by reason of - (a) his learning ..... aggrieved by and dissatisfied with the judgments and decrees of both the courts below, the defendant has preferred this second appeal suggesting various substantial questions of law. 5. my learned predecessor framed the following substantial questions of law: 1. when admittedly some of the properties have been left out, whether the suit filed by the respondent for partition is .....Tag this Judgment!