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    <title>1984 (7) TMI 210 - ITAT MADRAS-D</title>
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    <description>The judgment addressed the inclusion of partner remuneration in HUF assessments, emphasizing individual assessment based on specialized services rendered. The Tribunal upheld the Commissioner&#039;s orders, rejecting the revenue&#039;s arguments and highlighting the distinction between remuneration for services and HUF income. The decision aligned with legal precedents, emphasizing the importance of assessing partner remuneration separately from HUF income, ultimately dismissing the revenue&#039;s appeals.</description>
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      <description>The judgment addressed the inclusion of partner remuneration in HUF assessments, emphasizing individual assessment based on specialized services rendered. The Tribunal upheld the Commissioner&#039;s orders, rejecting the revenue&#039;s arguments and highlighting the distinction between remuneration for services and HUF income. The decision aligned with legal precedents, emphasizing the importance of assessing partner remuneration separately from HUF income, ultimately dismissing the revenue&#039;s appeals.</description>
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