https://www.taxtmi.com/caselaws?id=11206 Income received by an assessee as trustee of a family trust from a partnership firm could not be assessed again as the trustee's own income when it had already been taxed in the hands of the beneficiaries. The assessee had joined the firm only in a representative capacity, the firm's registration and genuineness were undisputed, and there was no basis to treat the partnership share as personal income. The addition was therefore not sustainable and was deleted, with the assessee succeeding against the Revenue. en-us Thu, 29 Aug 2002 00:00:00 +0530 Sat, 01 Aug 2009 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11206 Income received by an assessee as trustee of a family trust from a partnership firm could not be assessed again as the trustee's own income when it had already been taxed in the hands of the beneficiaries. The assessee had joined the firm only in a representative capacity, the firm's registration and genuineness were undisputed, and there was no basis to treat the partnership share as personal income. The addition was therefore not sustainable and was deleted, with the assessee succeeding against the Revenue. Case-Laws Income Tax Thu, 29 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11206