Court : Chennai
Reported in : AIR1957Mad86
..... knapp 60 as a result of the hardship which arose out of this decision the hindu gains of learning act (xxx of 1930) was passed section 3 of which is as follows:''notwithstanding any custom, rule or interpretation 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 having been, in whole or in part imparted to him by any member living or ..... the g schedule were acquired and from the joint incomes of b and g schedules items in the other schedules were purchased and therefore they must be held to be partible.the learned judge also held that the purohit vrithi being a kulachara or a family occupation, income derived out of such a profession must also be deemed to be joint family properties and ..... deceased, of his family, or with the aid of the joint funds of his family, or with the aid of the funds of any member thereof or (b) himself or his family having, while he was acquiring his learning been ..... bom 94 and held that the case of hereditary priests cannot be applied to a case like that.the learned judge referred to colebrooke's translation of daya sangraba at page 420 dealing, with gains of science and held that the earnings of a purohit or the fees received by a priest for performing the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1967P& H1; [1967]63ITR795(P& H)
..... xxx of 1930), was passed, which provided that no gains of learning shall be held not to be the exclusive 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 aid of the joint funds of his family or with the aid of the funds of any member thereof, or by reason of the fact that while such member was acquiring his learning, he had been maintained or supported, wholly or in part, by the joint ..... , which i would like to read.it was observed by lord sumner that, 'it is true that a distinction may be drawn between a presumption in favour of partibility which is a legal attribute of the gains in question, and a presumption in favour of detriment to the patrimony involved in acquiring the specialised learning, the use of which has produced the gain, which is a question of fact, but, in their lordships' opinion, if it is in general incumbent upon the joint family member to prove that his case is an exception to the prevailing ..... of the 'family, merely because he was fed at the family funds or he received slight elementary education at the family expense.the doctrine laid down by the judicial committee in amar nath's 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 .....
Tag this Judgment!Court : Chennai
Reported in : AIR1966Mad266
..... and purchases made with such income;(6) share obtained on partition by a coparcener;(7) property held by 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 ..... and emoluments of narayana iyer as partible property because he belonged to a family which followed indigenous banking as kulachara assuming that the hindu gains to learning act did not apply, even so there is no shred to evidence to prove that the joint family incurred any expenses for any special learning in this branch of knowledge, acquired by narayana iyer; clearly it is not enough that narayana iyer was adept in the family business ..... 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. ..... 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. ..... there is no need to rely in this case upon the gains of learning act, 1930, as it is nobody's case that narayana iyer had been especially fitted for the job at considerable expenses to the family; nor were large amounts expended by .....
Tag this Judgment!Court : Allahabad
Reported in : [1983]139ITR887(All); [1981]6TAXMAN174(All)
..... , 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 member of a joint hindu family who acquires them, merely by reasons of his learning having been in whole or in part, imparted to him by any member, living or deceased, of his family or with the aid of joint funds of his family or with the aid of the funds of any member thereof, or for the reasons ..... the position that gains of learning shall continue to be the gains of the person concerned, has not been affected in any manner by the provisions contained in sub-para ..... 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 ..... 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. ..... 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. ..... 000, is unconstitutional for the reason that it has the effect of contravening the provisions contained in articles 15(2), 14, 19(1)(g) of the constitution and also because it has the effect of making the provisions of the hindu gains of learning act, otiose.4. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC1454; [1970]78ITR33(SC); (1970)2SCC436; [1971]1SCR748
..... 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. ..... or that of his family, several tests have been enumerated in the aforementioned decisions but none of them excepting kalu babu's case makes reference to the observations of lord sumner in gokal chand's case that 'in considering whether gains are partible, there is no valid distinction between the direct use of the joint family funds and a use which qualifies the member to make the ..... of the case, this court affirming the decision of the high court held that the income was primarily earned by utilising the joint family assets or funds and the mere fact that in the process of gaining the advantage an element of personal service or skill or labour was involved did not alter the character of the income. ..... before the tribunal, learned counsel for the assessee conceded that the sitting fee of rs. ..... 162 the judicial committee ruled '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'. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(1)ALD6
..... this court held taking into account the hindu gains of learning act, (act 30 of 1930), under which the gains of learning must be held to be separate property of the individual and cannot be treated as part of the income of the joint family. ..... this also follows from the provisions of the hindu gains of learning act, (act 30 of1930), under which the gains of learning must be held to be separate property of the individual and cannot be treated as part of the income of the joint family. ..... in view of this position, we are not inclined to agree with the submission of learned counsel for the revenue that the decision of this court in ntr estate's case : [1986]157itr285(ap) requires reconsideration.'7. ..... on the facts of that case, the learned judges held that salary and interest paid by the firm to some of the partners as individuals, while they had become partners in their capacity as kartas of hindu undivided families during the accounting years relevant to the ..... answering the reference in favour of the assessee and against the revenue, the learned judges relied on the judgment of n.t.r. ..... the learned counsel appearing for the assessee relying on the judgment of this court in n.t.r estate v. ..... learned counsel also submitted that the judgment in n.t.r. .....
Tag this Judgment!Court : Chennai
Reported in : [2003]259ITR442(Mad)
..... 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 hindu gains of learning act, 1930 in section 3 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. ..... those royalties clearly are in the nature of gains of learning. ..... here the person who had acquired that learning had chosen to throw into the hotchpot the fruits of the learning in the form of royalties realised from the publication of that book. ..... act 30 of 1930 does not prohibit the person who is entitled to the fruits of learning to voluntarily make it a part of the assets of huf. .....
Tag this Judgment!Court : Delhi
Reported in : 158(2009)DLT102
..... 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 hindu law as enunciated above was changed by the hindu gains of learning act, 1930. ..... however it was further laid down that where such acquisition of special science or learning is paid for at the expense of the family or to the detriment of the family, it is regarded as the family investment and the emoluments earned by the possessor are joint property of the family or the fruits of investment made in one ..... : [1992]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.16. ..... it was further held that property acquired by possession of special science or learning is a recognized exception. ..... the privy counsel while holding that it would be impractical to distinguish between personal and family element in ultimate gains i.e. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1977Delhi97
..... by the hindu gains of learning act it is provided that notwithstanding any custom, rule or interpretation of the hindu law, no gains of learning shall be held not tobe the exclusive and separate property of the member of the jointfamily who acquires them merely by reason of his learning. ..... the firstcircumstance pointed out by the learned counsel is that the conditionof the testator's mind appeared to be very feeble and dibilitated andthe evidence on the record of this suit has not succeeded in removingthe doubt as to the mental capacity of the testator. 1. ..... lal, the learned counsel for theplaintiff, on the other hand, is that under hindu law, there is nonecessity for joint hindu family property to exist in order that theremay be a joint family. ..... sethi, the learned counsel for defendant no. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1953Bom197; (1953)55BOMLR72; ILR1953Bom428
..... jayakar's act, the hindu gains of learning act, even where a man hag received education with the help of joint family property, his separate earnings will not thereby become part of joint family property. .....
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