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    <title>1984 (12) TMI 127 - ITAT MADRAS-A</title>
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    <description>The judgment dismissed the appeals, upholding the Appellate Authority Commissioner&#039;s decision to exclude the salary and interest income from the assessment of the Hindu Undivided Family (HUF). The court found that there was no real and sufficient connection between the joint family funds and the income received by the karta, indicating that the income was for services rendered individually by the karta and not on behalf of the HUF. Consequently, the income was not taxable in the hands of the HUF.</description>
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      <link>https://www.taxtmi.com/caselaws?id=69149</link>
      <description>The judgment dismissed the appeals, upholding the Appellate Authority Commissioner&#039;s decision to exclude the salary and interest income from the assessment of the Hindu Undivided Family (HUF). The court found that there was no real and sufficient connection between the joint family funds and the income received by the karta, indicating that the income was for services rendered individually by the karta and not on behalf of the HUF. Consequently, the income was not taxable in the hands of the HUF.</description>
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      <pubDate>Thu, 27 Dec 1984 00:00:00 +0530</pubDate>
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