https://www.taxtmi.com/caselaws?id=5724 Remuneration and commission received by a karta are assessable as the individual's income, not as the income of the Hindu undivided family, where the receipt is attributable to personal qualifications and exertions rather than to the use of family funds in the business. The decisive test is whether the amount is, in substance, a return on family investment or compensation for services rendered by the individual coparcener. On the Tribunal's factual finding that the earnings arose from the karta's personal efforts and not from family assets, the income could not be attributed to the family. en-us Wed, 10 Mar 1999 00:00:00 +0530 Thu, 14 Jan 2016 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5724 Remuneration and commission received by a karta are assessable as the individual's income, not as the income of the Hindu undivided family, where the receipt is attributable to personal qualifications and exertions rather than to the use of family funds in the business. The decisive test is whether the amount is, in substance, a return on family investment or compensation for services rendered by the individual coparcener. On the Tribunal's factual finding that the earnings arose from the karta's personal efforts and not from family assets, the income could not be attributed to the family. Case-Laws Income Tax Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5724