https://www.taxtmi.com/caselaws?id=7166 The High Court of Allahabad held that the salary and allowances received by B. N. Talwar under an agreement with Allied Motors Private Ltd. were his individual income and not taxable in the hands of the Hindu undivided family. The court determined that the remuneration was not earned to the detriment of the family estate but based on personal qualifications, with no significant connection to the family's investment in the company. As a result, the court ruled in favor of the assessee, answering the question referred by the Tribunal in the negative and awarding costs and counsel fees to the assessee. en-us Fri, 16 Feb 1968 00:00:00 +0530 Wed, 11 Feb 2009 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7166 The High Court of Allahabad held that the salary and allowances received by B. N. Talwar under an agreement with Allied Motors Private Ltd. were his individual income and not taxable in the hands of the Hindu undivided family. The court determined that the remuneration was not earned to the detriment of the family estate but based on personal qualifications, with no significant connection to the family's investment in the company. As a result, the court ruled in favor of the assessee, answering the question referred by the Tribunal in the negative and awarding costs and counsel fees to the assessee. Case-Laws Income Tax Fri, 16 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7166