Supreme Court of India
T. S. Srinivasan v. Commissioner of Income Tax, Madras
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From the headnote
l!come- Tax Act, 1922, s. 3-Hindu undivided family-Whether· comes into being on conception of son or on birth. son was born to the assessee, a Hindu, on December 11, 1952, and it was common ground that the conception of the child must have taken place sometime in March 1952. For the assessment year 1953-54 (accounting year April 1, 1952 to March 31,, 1953) the assessee claimed that certain income received by him should be assessed as the income of a Hindu undivided family, which, according to him had come into existence in or about March 1952 when the son was conceived. The Income Tax Officer
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