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    <title>1967 (1) TMI 12 -  ALLAHABAD High Court</title>
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    <description>Income earned by a karta from an office or appointment is taxable as Hindu undivided family income where family funds, directly or indirectly, enabled acquisition of that source of income. The court treated the managing directorship obtained through a family-linked partnership as sufficiently connected to the family&#039;s resources, so the remuneration was assessable in the hands of the family rather than as the karta&#039;s personal income. The interposition of a partnership did not break the nexus, because indirect use of family funds was legally material. The question was answered against the assessee.</description>
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    <pubDate>Fri, 20 Jan 1967 00:00:00 +0530</pubDate>
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      <title>1967 (1) TMI 12 -  ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=6844</link>
      <description>Income earned by a karta from an office or appointment is taxable as Hindu undivided family income where family funds, directly or indirectly, enabled acquisition of that source of income. The court treated the managing directorship obtained through a family-linked partnership as sufficiently connected to the family&#039;s resources, so the remuneration was assessable in the hands of the family rather than as the karta&#039;s personal income. The interposition of a partnership did not break the nexus, because indirect use of family funds was legally material. The question was answered against the assessee.</description>
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      <pubDate>Fri, 20 Jan 1967 00:00:00 +0530</pubDate>
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