https://www.taxtmi.com/caselaws?id=5105 Remuneration received by a karta who joined a partnership on behalf of a Hindu undivided family is taxable as family income only if it is directly referable to the use of joint family assets in the partnership business. Where a real and sufficient connection exists between the family funds and the remuneration, the amount is assessable in the hands of the family; absent such linkage, it cannot be treated as family income merely because the partner represented the family. On the stated facts, the remuneration was not shown to arise from the investment of joint family assets and was therefore not includible in the HUF's total income. en-us Tue, 23 Jul 1968 00:00:00 +0530 Thu, 20 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5105 Remuneration received by a karta who joined a partnership on behalf of a Hindu undivided family is taxable as family income only if it is directly referable to the use of joint family assets in the partnership business. Where a real and sufficient connection exists between the family funds and the remuneration, the amount is assessable in the hands of the family; absent such linkage, it cannot be treated as family income merely because the partner represented the family. On the stated facts, the remuneration was not shown to arise from the investment of joint family assets and was therefore not includible in the HUF's total income. Case-Laws Income Tax Tue, 23 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5105