https://www.taxtmi.com/caselaws?id=199932 Registration of a firm or execution of a partnership deed between family members does not conclusively preclude assessment of income to the undivided Hindu family for super-tax. The controlling principle is whether the business was in fact carried on on behalf of and for the benefit of the joint family; if family property was invested or the enterprise benefited the family, the income may be assessed as family income. Determination of that factual question rests with the tax authority (Commissioner) and is decisive for whether assessment to super-tax of the family is permissible. en-us Wed, 28 Mar 1923 00:00:00 +0530 Thu, 15 Mar 2018 14:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199932 Registration of a firm or execution of a partnership deed between family members does not conclusively preclude assessment of income to the undivided Hindu family for super-tax. The controlling principle is whether the business was in fact carried on on behalf of and for the benefit of the joint family; if family property was invested or the enterprise benefited the family, the income may be assessed as family income. Determination of that factual question rests with the tax authority (Commissioner) and is decisive for whether assessment to super-tax of the family is permissible. Case-Laws Income Tax Wed, 28 Mar 1923 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199932