https://www.taxtmi.com/caselaws?id=70184 The Tribunal partially allowed the appeal by the Hindu Undivided Family (HUF), emphasizing the partner's right to challenge the inclusion of specific income items. It held that the HUF could dispute the inclusion of salary income in its assessment and argued for individual assessment under section 246(c). The Tribunal clarified that certain matters, such as total income, firm losses, or apportionment among partners, cannot be raised in an appeal against the partner's own assessment. It directed a review on the merits of the issue, specifically regarding the assessment of remuneration in individual hands rather than the HUF's hands. en-us Mon, 02 Jul 1979 00:00:00 +0530 Thu, 14 Apr 2011 17:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70184 The Tribunal partially allowed the appeal by the Hindu Undivided Family (HUF), emphasizing the partner's right to challenge the inclusion of specific income items. It held that the HUF could dispute the inclusion of salary income in its assessment and argued for individual assessment under section 246(c). The Tribunal clarified that certain matters, such as total income, firm losses, or apportionment among partners, cannot be raised in an appeal against the partner's own assessment. It directed a review on the merits of the issue, specifically regarding the assessment of remuneration in individual hands rather than the HUF's hands. Case-Laws Income Tax Mon, 02 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70184