https://www.taxtmi.com/caselaws?id=359413 Taxability of compensation and interest depended on whether the receipts belonged to the assessee individually or to the HUF. The assessee raised an alternate claim that the amounts had accrued to the HUF, but this contention was not examined by the lower authorities and no supporting material was placed before the Tribunal. As liability must be fastened on the correct recipient, the Tribunal directed fresh examination of the identity of the actual recipient. The matter was remanded to the Assessing Officer for verification after giving the assessee due opportunity. en-us Thu, 26 Apr 2018 00:00:00 +0530 Mon, 30 Apr 2018 06:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359413 Taxability of compensation and interest depended on whether the receipts belonged to the assessee individually or to the HUF. The assessee raised an alternate claim that the amounts had accrued to the HUF, but this contention was not examined by the lower authorities and no supporting material was placed before the Tribunal. As liability must be fastened on the correct recipient, the Tribunal directed fresh examination of the identity of the actual recipient. The matter was remanded to the Assessing Officer for verification after giving the assessee due opportunity. Case-Laws Income Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359413