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<h1>Tribunal upholds inclusion of share income in HUF assessment for 1971-72 and 1972-73.</h1> The Tribunal dismissed the assessee's appeals for the assessment years 1971-72 and 1972-73 regarding the inclusion of share income from a firm in the ... - The appeals by the assessee for the asst. yrs. 1971-72 and 1972-73 were considered together. The assessments were made in the status of the HUF. The share income from a firm was included in the assessment and the AAC held that the inclusion was in order. The Tribunal set aside the AAC's order and dismissed both appeals.