https://www.taxtmi.com/caselaws?id=13150 The High Court of Delhi, in a case involving a Hindu undivided family owning a property used by a firm in which the family was a partner, ruled in favor of the assessee. The court interpreted section 22 of the Income-tax Act, 1961, emphasizing that a Hindu undivided family cannot directly be a partner in a firm but can be represented by its karta or nominee. The court upheld the Tribunal's decision, stating that the property was used for the business in which the owner and the business owner were the same, and aligned with the views of certain High Courts over others. en-us Tue, 31 Jul 2001 00:00:00 +0530 Tue, 26 May 2009 16:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13150 The High Court of Delhi, in a case involving a Hindu undivided family owning a property used by a firm in which the family was a partner, ruled in favor of the assessee. The court interpreted section 22 of the Income-tax Act, 1961, emphasizing that a Hindu undivided family cannot directly be a partner in a firm but can be represented by its karta or nominee. The court upheld the Tribunal's decision, stating that the property was used for the business in which the owner and the business owner were the same, and aligned with the views of certain High Courts over others. Case-Laws Income Tax Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13150