https://www.taxtmi.com/caselaws?id=8807 The court determined that the remuneration received by Vidyasagar and Prafulkumar was their individual income, not the income of their Hindu undivided families (HUF). As a result, the validity of the proceedings initiated under section 147(b) for the assessment years in question was deemed unnecessary to decide upon. The court directed the Commissioner to bear the costs of each reference to the assessee. en-us Tue, 08 Aug 1972 00:00:00 +0530 Thu, 04 Jun 2009 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8807 The court determined that the remuneration received by Vidyasagar and Prafulkumar was their individual income, not the income of their Hindu undivided families (HUF). As a result, the validity of the proceedings initiated under section 147(b) for the assessment years in question was deemed unnecessary to decide upon. The court directed the Commissioner to bear the costs of each reference to the assessee. Case-Laws Income Tax Tue, 08 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8807