https://www.taxtmi.com/caselaws?id=24594 The court held in favor of the tax authorities on the inclusion of share income and interest from the firm in the assessee's hands, citing section 64 of the Income-tax Act, 1961. The court also ruled against the assessee on the deductibility of interest paid to members of the Hindu undivided family and the deduction for maintenance and marriage expenses of the unmarried daughter. However, the court sided with the assessee on the inclusion of income from the smaller Hindu undivided family, treating it as a separate assessable unit. Additionally, the court rejected the deduction of interest not from the Hindu undivided family and upheld the applicability of section 64 to accretions to converted property. en-us Fri, 12 Aug 1988 00:00:00 +0530 Thu, 21 Jan 2010 10:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24594 The court held in favor of the tax authorities on the inclusion of share income and interest from the firm in the assessee's hands, citing section 64 of the Income-tax Act, 1961. The court also ruled against the assessee on the deductibility of interest paid to members of the Hindu undivided family and the deduction for maintenance and marriage expenses of the unmarried daughter. However, the court sided with the assessee on the inclusion of income from the smaller Hindu undivided family, treating it as a separate assessable unit. Additionally, the court rejected the deduction of interest not from the Hindu undivided family and upheld the applicability of section 64 to accretions to converted property. Case-Laws Income Tax Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24594