https://www.taxtmi.com/caselaws?id=276404 The court ruled that personal expenditure incurred by the karta from his separate property and expenditure by dependents from trust income and personal property cannot be included in the taxable expenditure of the Hindu undivided family (HUF). The court found that the expenditures did not meet the criteria outlined in the Expenditure-tax Act, and the karta was not considered a dependant. Consequently, none of the items of expenditure could be included in the taxable expenditure of the HUF for the relevant assessment years, and the Commissioner was ordered to bear the costs of the reference to the assessee. en-us Mon, 26 Oct 1964 00:00:00 +0530 Sat, 10 Nov 2018 10:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276404 The court ruled that personal expenditure incurred by the karta from his separate property and expenditure by dependents from trust income and personal property cannot be included in the taxable expenditure of the Hindu undivided family (HUF). The court found that the expenditures did not meet the criteria outlined in the Expenditure-tax Act, and the karta was not considered a dependant. Consequently, none of the items of expenditure could be included in the taxable expenditure of the HUF for the relevant assessment years, and the Commissioner was ordered to bear the costs of the reference to the assessee. Case-Laws Income Tax Mon, 26 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276404