https://www.taxtmi.com/caselaws?id=12200 A declaration throwing royalty rights into a Hindu undivided family hotchpot vested the family with the right to receive royalties, including those from a second edition published by another publisher, because the entitlement attached to the authorship and contents of the book rather than to a particular edition. Expenditure on the revised edition was deductible to the extent the Commissioner had already allowed, since that quantification was not shown to be erroneous. The karta's foreign travel for an international seminar connected with the book was also not disallowable on the basis of the Hindu Gains of Learning Act, 1930, because that Act did not prevent voluntary treatment of the fruits of learning as family assets. en-us Mon, 02 Sep 2002 00:00:00 +0530 Fri, 19 Feb 2010 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12200 A declaration throwing royalty rights into a Hindu undivided family hotchpot vested the family with the right to receive royalties, including those from a second edition published by another publisher, because the entitlement attached to the authorship and contents of the book rather than to a particular edition. Expenditure on the revised edition was deductible to the extent the Commissioner had already allowed, since that quantification was not shown to be erroneous. The karta's foreign travel for an international seminar connected with the book was also not disallowable on the basis of the Hindu Gains of Learning Act, 1930, because that Act did not prevent voluntary treatment of the fruits of learning as family assets. Case-Laws Income Tax Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12200