https://www.taxtmi.com/caselaws?id=21361 The court held that the share income from Hind Automats should be taxed in the hands of the assessee as Hindu Undivided Family (HUF) income, not as individual income. The court rejected the argument that the existence of a wife converts the income into HUF income, emphasizing that the wife's membership in the family forms the basis for considering the income as HUF income. The decision aligned with previous rulings affirming that upon marriage, the sole member could be assessed in the status of an HUF, supporting the assessee's position. en-us Tue, 21 Jul 1992 00:00:00 +0530 Sat, 21 Nov 2009 17:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21361 The court held that the share income from Hind Automats should be taxed in the hands of the assessee as Hindu Undivided Family (HUF) income, not as individual income. The court rejected the argument that the existence of a wife converts the income into HUF income, emphasizing that the wife's membership in the family forms the basis for considering the income as HUF income. The decision aligned with previous rulings affirming that upon marriage, the sole member could be assessed in the status of an HUF, supporting the assessee's position. Case-Laws Income Tax Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21361