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of <h1>High Court directs Tribunal to decide on individual vs. HUF assessment of trust interests</h1> The High Court of Madhya Pradesh directed the Income-tax Appellate Tribunal to make a reference on whether the assessee's interest in two trusts should be ... HUF, Reference, Wealth Tax The High Court of Madhya Pradesh directed the Income-tax Appellate Tribunal to make a reference on the question of whether the assessee's interest in two trusts should be assessed in his individual capacity or as representing the Hindu undivided family. The Tribunal had previously followed the court's decision that the interest came to him as a member of the Hindu undivided family. The court found that a question of law arises and ordered the Tribunal to make a reference on the issue. Each party was directed to bear their own costs.
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