In Surjit Lal Chhabda v. Commissioner of Income Tax
the Hon'ble Supreme Court said that, (i) the expressions ‘Hindu Undivided Family’ (HUF) and ‘Joint Hindu Family’ (JHF) are synonymous terms; (ii) the terms being not independently defined in any act, is evidence enough of the underlying connotation that the terms must be understood as they are understood in Hindu Law; (iii) a joint Hindu family consists of persons lineally descended from a common ancestor and includes their wives and unmarried daughters. The daughter, on marriage, ceases to be a member of her father's family and becomes a member of her husband's family. The joint Hindu family is thus a larger body consisting of a group of persons who are united by the tie of Sapindaship arising by birth, marriage or adoption; and (iv) HUF is a creature of law.