https://www.taxtmi.com/caselaws?id=277106 The Court found the apportionment of income between the Hindu Undivided Family (HUF) and Mr. B. K. Rohatgi unjustified, determining that the entire income should be considered Mr. Rohatgi's personal income due to his personal services. The remuneration earned by Mr. Rohatgi as Managing Director was assessed as his personal income rather than the income of the HUF, as it was earned through his personal labor and not shown to be the family's income. The Court ruled in favor of assessing the income on Mr. Rohatgi personally. en-us Thu, 08 Sep 1955 00:00:00 +0530 Sat, 24 Nov 2018 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277106 The Court found the apportionment of income between the Hindu Undivided Family (HUF) and Mr. B. K. Rohatgi unjustified, determining that the entire income should be considered Mr. Rohatgi's personal income due to his personal services. The remuneration earned by Mr. Rohatgi as Managing Director was assessed as his personal income rather than the income of the HUF, as it was earned through his personal labor and not shown to be the family's income. The Court ruled in favor of assessing the income on Mr. Rohatgi personally. Case-Laws Income Tax Thu, 08 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277106