https://www.taxtmi.com/caselaws?id=12909 The High Court upheld the Tribunal's decision in a case involving the refusal to grant registration to a firm and the assessment of income in the hands of a Hindu undivided family (HUF). It was determined that the firm was not genuine, as evidenced by various factors, and therefore, the income from the contract was rightly assessed in the hands of the HUF. The court ruled in favor of the Revenue, affirming that no genuine firm existed and that the income should be attributed to the HUF. en-us Thu, 21 Dec 2000 00:00:00 +0530 Fri, 22 May 2009 18:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12909 The High Court upheld the Tribunal's decision in a case involving the refusal to grant registration to a firm and the assessment of income in the hands of a Hindu undivided family (HUF). It was determined that the firm was not genuine, as evidenced by various factors, and therefore, the income from the contract was rightly assessed in the hands of the HUF. The court ruled in favor of the Revenue, affirming that no genuine firm existed and that the income should be attributed to the HUF. Case-Laws Income Tax Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12909