https://www.taxtmi.com/caselaws?id=1649 The court held that the salary and commission received by a partner, acting as Karta of a Hindu Undivided Family (HUF), should be included in the total income of the HUF. The income allocated to the partner's share under Section 67 of the Income-tax Act, 1961, was deemed to be the HUF's income, not the individual income of the partner. The judgment emphasized the necessity of a "real and sufficient" connection between the HUF and the income received, highlighting that income generated using joint family funds should be attributed to the HUF. en-us Tue, 17 Apr 2007 00:00:00 +0530 Sat, 02 Aug 2008 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1649 The court held that the salary and commission received by a partner, acting as Karta of a Hindu Undivided Family (HUF), should be included in the total income of the HUF. The income allocated to the partner's share under Section 67 of the Income-tax Act, 1961, was deemed to be the HUF's income, not the individual income of the partner. The judgment emphasized the necessity of a "real and sufficient" connection between the HUF and the income received, highlighting that income generated using joint family funds should be attributed to the HUF. Case-Laws Income Tax Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1649