https://www.taxtmi.com/caselaws?id=62441 The Tribunal held that the share income from M/s. Deonarain Jagadishlal, funded by the H.U.F., should not be included in the individual's assessment. Even though the H.U.F. return was deemed invalid, the income from it should not be taxed as the individual's. The Tribunal found the appeal competent as the inclusion of H.U.F. income in the individual assessment was challenged. It was concluded that the H.U.F. income should be excluded from the assessment, as the H.U.F. is a distinct entity under the Income-tax Act. en-us Mon, 20 Feb 1978 00:00:00 +0530 Wed, 19 Jan 2011 18:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62441 The Tribunal held that the share income from M/s. Deonarain Jagadishlal, funded by the H.U.F., should not be included in the individual's assessment. Even though the H.U.F. return was deemed invalid, the income from it should not be taxed as the individual's. The Tribunal found the appeal competent as the inclusion of H.U.F. income in the individual assessment was challenged. It was concluded that the H.U.F. income should be excluded from the assessment, as the H.U.F. is a distinct entity under the Income-tax Act. Case-Laws Income Tax Mon, 20 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62441