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    <title>1978 (5) TMI 48 - ITAT CUTTACK</title>
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    <description>The Appellate Tribunal ITAT CUTTACK allowed the appeal in favor of the Hindu Undivided Family (HUF) assessee, permitting the claimed salary of Rs. 6,000 to its Karta for services rendered. The Tribunal held that the Karta&#039;s remuneration was deductible, emphasizing the essential services provided in managing the family&#039;s business and affairs. The decision aligned with the precedent set in the case of S.A.P. Annamalai, recognizing the Karta&#039;s pivotal role as the sole adult male member overseeing the family affairs and business, justifying the allowance of the claimed salary in computing the assessee&#039;s total income.</description>
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    <pubDate>Mon, 15 May 1978 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=62454</link>
      <description>The Appellate Tribunal ITAT CUTTACK allowed the appeal in favor of the Hindu Undivided Family (HUF) assessee, permitting the claimed salary of Rs. 6,000 to its Karta for services rendered. The Tribunal held that the Karta&#039;s remuneration was deductible, emphasizing the essential services provided in managing the family&#039;s business and affairs. The decision aligned with the precedent set in the case of S.A.P. Annamalai, recognizing the Karta&#039;s pivotal role as the sole adult male member overseeing the family affairs and business, justifying the allowance of the claimed salary in computing the assessee&#039;s total income.</description>
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      <pubDate>Mon, 15 May 1978 00:00:00 +0530</pubDate>
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